Opinion
6634-20
01-25-2022
JAMIE MICHELLE GAMMEL & CELESTE COLLEEN GAMMEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
On September 13, 2021, respondent filed a motion to dismiss for lack of prosecution (respondent's motion). On September 24, 2021, the Court issued an order directing petitioners to file, on or before October 8, 2021, a response to respondent's motion. Petitioners did not file any such response with the Court.
On September 14, 2021, petitioners filed a motion to dismiss. On October 8, 2021, respondent filed a response to petitioner's motion to dismiss. On November 8, 2021, the Court issued an order denying petitioners' motion to dismiss filed September 14, 2021.
On November 24, 2021, petitioners filed a response to response to respondent's motion, requesting that the Court not dismiss their case for lack of prosecution. On the same day, petitioners filed an additional response to response to respondent's motion containing an attachment and a brief in support of response to response to respondent's motion also containing an attachment. On December 9, 2021, petitioners filed a motion to dismiss.
On January 6, 2022, the Court conducted a conference call with the parties. During that conference call, the Court explained in detail and referenced the Court's order issued November 8, 2021, as to why the Court denied petitioners' motion to dismiss filed September 14, 2021, and why the Court intends to deny petitioners' motion to dismiss filed December 9, 2021. Additionally, the Court directed the parties to work together and to file a joint status report as to their ongoing efforts in either resolving this case or preparing it for trial. The parties agreed that (1) petitioners would provide a list to respondent's counsel, identifying all information that petitioners have provided to the Internal Revenue Service that is relevant to this case, (2) the parties would meet at 9:00 a.m. on February 9, 2022, to either settle this case or else prepare it for trial, and (3) the parties would file a status report by February 25, 2022.
Accordingly, and for the reasons set forth in the Court's order issued November 8, 2021, it is
ORDERED that respondent's motion to dismiss for lack of prosecution filed September 13, 2021, is hereby held in abeyance. It is further
ORDERED that petitioners' motion to dismiss filed December 9, 2021, is denied. It is further
ORDERED that the parties shall meet by telephone on February 9, 2022, at 9:00 a.m. unless they agree to a different day or time and so notify the Court. It is further
ORDERED that, on or before February 25, 2022, the parties shall file a signed proposed stipulated decision or a joint status report reflecting the then-present status of this case.