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Gates v. Comm'r of Internal Revenue

United States Tax Court
Dec 13, 2023
No. 4704-22S (U.S.T.C. Dec. 13, 2023)

Opinion

4704-22S

12-13-2023

JASMINE LEIGH GATES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Patrick J. Urda Judge

Pending before the Court is the Commissioner's motion dismiss for lack of prosecution filed September 11, 2023. The Court directed petitioner Jasmine Leigh Gates to file a response to motion by September 27, 2023 or appear for a Court hearing on October 2, 2023, in Cleveland, Ohio. Ms. Gates did not file a response to our Order.

The Court called this case from the calendar for a hearing at the Court's October 2, 2023, Cleveland, Ohio trial session. There was no appearance by or on behalf of Ms. Gates. Counsel for the Commissioner appeared and was heard on the pending motion.

Since the Court had heard from Ms. Gates via telephone before the hearing, we gave the parties additional time to work together to resolve this case and file a status report with the Court.

On November 16, 2023, the Commissioner filed a status report with the Court indicating that he had attempted to reach Ms. Gates multiple times by telephone and email but has not heard back. Chambers of the undersigned likewise attempted to reach Ms. Gates to schedule a conference call but has not heard from her. We will give Ms. Gates one last opportunity to file a response explaining why we should not grant the Commissioner's motion and dismiss this case for lack of prosecution. Upon due consideration, it is

ORDERED that, on or before January 10, 2024, Ms. Gates shall show cause in writing as to why the Commissioner's motion to dismiss for lack of prosecution should not be granted and a decision entered in this case. Ms. Gates is advised that a failure to respond my result in the granting of the Commissioner's pending motion and a decision being entered for the amount set forth therein.


Summaries of

Gates v. Comm'r of Internal Revenue

United States Tax Court
Dec 13, 2023
No. 4704-22S (U.S.T.C. Dec. 13, 2023)
Case details for

Gates v. Comm'r of Internal Revenue

Case Details

Full title:JASMINE LEIGH GATES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Dec 13, 2023

Citations

No. 4704-22S (U.S.T.C. Dec. 13, 2023)