Opinion
17456-21S
10-18-2023
DANNY LEE ELLIOTT II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Jennifer E. Siegel, Special Trial Judge.
On September 7, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute moving that the Court dismiss this case and enter a decision in the amount set forth in the notice of deficiency dated February 8, 2021. This case was called from the calendar of the Court's Nashville, Tennessee trial session on October 16, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard.
Upon due consideration and for cause more fully appearing in the transcripts of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed with the Court on September 7, 2023, is taken under advisement. It is further
ORDERED that, on or before November 15, 2023, petitioner shall show cause in writing as to why the Court should not dismiss this case and enter a decision in the amounts stated in respondent's motion. If petitioner does not file a response as directed, the Court is inclined to grant the motion and enter a decision against him, ending this case in respondent's favor.