Opinion
6634-20
04-06-2022
JAMIE MICHELLE GAMMEL & CELESTE COLLEEN GAMMEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
On January 6, 2022, the Court conducted a conference call with the parties. During that conference call, 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. On January 25, 2022, the Court issued an order reciting the parties' agreement as made during the conference call held on January 6, 2022.
On February 25, 2022, respondent filed a status report. In that status report, respondent outlined petitioners' ongoing failure in prosecuting their case and stated that on "February 24, 2022, at 12:49 a.m., respondent's counsel received an email from [petitioner] Celeste Gammel" in which she "indicated that [petitioner] Jamie Gammel [was] in critical care with COVID-19 and pneumonia." Petitioners failed to file any such status report and have otherwise failed to contact the Court since that time. Petitioners' noncompliance with the agreement reached during the January 6, 2022, conference call and continued failure to prosecute their case are not excused.
Accordingly, it is
ORDERED that on or before April 25, 2022, respondent and petitioners shall each file a status report. In petitioners' status report, petitioners shall provide seven headings to identify the following seven specific items that they must address: (1) the exact timing of petitioner Jamie Gammel's medical condition, including any health-related limitations as of January 2022, February 9 and 25, 2022, and the time since February 25, 2022; (2) the reasons why petitioner Celeste Gammel continues to not comply with the Court's orders; (3) petitioners' specific reasons for asserting that respondent's notice of deficiency is erroneous; (4) a detailed list identifying all information that petitioners have provided to the Internal Revenue Service that they would present at trial (if the Court were to deny respondent's motion to dismiss); (5) a detailed list of additional evidence that they would present at trial (if the Court were to deny respondent's motion to dismiss); (6) the steps they have taken since January 6, 2022, to either settle this case or prepare this case for trial; and (7) why respondent would not be prejudiced if the Court were to deny respondent's motion to dismiss and set this case for another date for trial.
Petitioners are hereby advised that their failure to comply meticulously with this order may be deemed abandonment of this case. Petitioners are cautioned that further efforts at delay may justify a penalty against them in an amount not to exceed $25,000 under section 6673(a) of the Internal Revenue Code. See Suri v. Commissioner, T.C. Memo. 2004-71, aff'd., appeal dismissed No. 04-4968-AG, 2005 WL 2650065 (2d Cir. 2005); Griest v. Commissioner, T.C. Memo. 1995-165 ($1,000 penalty imposed where taxpayer repeatedly failed to meet prior to trial and belatedly produced substantiating documentation).