Opinion
6865-20
02-06-2023
ANDREW T. FOX, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
David Gustafson Judge
We will order petitioner Andrew T. Fox to "show cause" (i.e., to explain in writing in a document filed with the Court) why, in the absence of a settlement, this case should not be restored to the Court's general docket so that it can be placed on the calendar of an upcoming trial session in Nashville, Tennessee.
When petitioner Andrew T. Fox filed his petition commencing this case, he designated St. Louis, Missouri, as the requested place of trial. The case was placed on the calendar of a St. Louis trial sessions (see Doc. 6) but was continued (see Doc. 12). It was again placed on the calendar of a St. Louis trial session (Doc. 16); but petitioner requested that the place of trial be changed to Nashville, Tennessee (see Doc. 18); and the Commissioner did not object (see Doc. 22). However, we delayed ruling on that request, because the parties stated that they might be able to settle the case promptly (see Doc. 25).
The Commissioner has recently reported (see Doc. 30) that the parties believed they had reached a basis of settlement but that, as the Commissioner explained it, "the settlement was contingent upon petitioner's spouse signing and returning a Form 870-AD, Offer to Waive Restrictions on Assessment and Collection of Tax Deficiency and to Accept Overassessment of Tax, ... for the 2014 tax year at issue." However, the purported signature the spouse was illegible, so the Commissioner asked by letter that she confirm that the Form 870-AD bears her signature, but she has not replied, nor has she answered multiple phone calls. The Commissioner reasonably concludes, "Should the petitioner and his spouse continue to refuse to respond and verify the waiver, respondent will view the settlement as rejected and the case as not settled."
It is therefore
ORDERED that, unless the parties have filed a proposed stipulated decision by March 6, 2023, then by that date petitioner Andrew T. Fox shall show cause why the Court should not (1) order that his motion to change place of trial to Nashville, Tennessee, is granted and (2) order that this case is continued generally, so that it can be put on the calendar of an upcoming trial session.