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Freitik v. Comm'r of Internal Revenue

United States Tax Court
Feb 15, 2023
No. 2005-22 (U.S.T.C. Feb. 15, 2023)

Opinion

2005-22

02-15-2023

RANDALL FREITIK & SUE FREITIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Cary Douglas Pugh Judge

This case was calendared for trial at the Court's January 9, 2023, Denver, Colorado trial calendar. After respondent filed a status report on December 19, 2022, recounting difficulties preparing the case for trial, the Court conducted a conference call with the parties on January 4, 2023. At that time counsel for petitioners represented that he was no longer representing petitioners, but no substitute of counsel had been filed. We directed counsel to file a substitution of counsel prior to the call of the case from the calendar and further stated that if one was filed, we would continue the case to allow new counsel time to prepare. The substitution was filed on January 6, 2023.

When the case was called from the calendar on January 9, 2023, there was no appearance by or on behalf of petitioners. Respondent therefore filed a Motion to Dismiss for Lack of Prosecution on January 9, 2023, and we issued an Order to Show Cause to petitioners and counsel. As ordered, on February 8, 2023, petitioners responded to the motion stating that they understood that if a substitution of counsel was filed the case would be continued. That is correct. They further represented that the Court expressly excused them from appearing at the calendar. This conflicts with the Court's understanding particularly in the light of the Court's concern at the lack of diligence in preparing this case for trial and is inconsistent with respondent's motion to dismiss.

To allow petitioners their day in court, we will set this case for trial at an upcoming trial calendar but will not discharge our Order to Show Cause or deny respondent's pending motion to dismiss unless and until counsel for petitioners shows meaningful progress toward developing this case for trial or resolution. For due cause, therefore, it is

ORDERED that, on or before March 17, 2023, the parties shall file a status report stating what progress they have made in developing this case for trial or resolution.


Summaries of

Freitik v. Comm'r of Internal Revenue

United States Tax Court
Feb 15, 2023
No. 2005-22 (U.S.T.C. Feb. 15, 2023)
Case details for

Freitik v. Comm'r of Internal Revenue

Case Details

Full title:RANDALL FREITIK & SUE FREITIK, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Feb 15, 2023

Citations

No. 2005-22 (U.S.T.C. Feb. 15, 2023)