Opinion
14691-20
01-10-2024
JOEY LEE EDMONDSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Christian N. Weiler Judge
This case is scheduled for trial at the Court's Dallas, Texas trial session beginning February 5, 2024. In this Court, a petitioner has the duty, as part of properly "prosecuting" his/her case, to cooperate and communicate with respondent in order to prepare his/her case for trial (and to resolve between themselves any issues that can be resolved without the Court's involvement). A petitioner's failure to fulfill this duty can result in dismissal of the case "for failure of a petitioner properly to prosecute", pursuant to Rule 123(b).
Our standing pretrial order served in this case on September 28, 2023, stated: "The parties must begin discussing settlement and/or preparation of a stipulation of facts (facts on which the parties agree) as soon as possible ...." On January 8, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. The motion alleges that petitioner has failed to respond to multiple letters and calls from respondent. If this is correct, it does not comply with the letter or spirit of the Court's rules and order, and petitioner should immediately telephone respondent (whose name and telephone number appears on the motion) and establish a routine and schedule for his future cooperation in preparing this case for trial.
Accordingly, it is
ORDERED that, no later than February 2, 2024, petitioner shall show in writing why respondent's Motion to Dismiss for Failure to Properly Prosecute filed January 8, 2024, should not be granted and a decision entered for the amount and for the year set forth in respondent's motion.