Opinion
11575-17
03-27-2024
LONY TAP GATWAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland, Judge
This case is scheduled for trial at the Trial Session of the Court set to commence on May 13, 2024, in Des Moines, Iowa.
On March 11, 2024, Respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f) (Motion). In the Motion, Respondent represents that on January 24, 2022, he sent a draft Stipulation of Facts to Petitioner's counsel and requested the latter to review the draft and propose additions or changes. Petitioner's counsel did not accept Respondent's draft nor propose any additions or changes, despite repeated reminders from Respondent. Petitioner's counsel was unable during most or all of this time to get in contact with Petitioner. Indeed, on June 10, 2022, Petitioner's counsel filed a Notice of Unavailability, informing the Court that he "has been unable to contact or locate Petitioner for at least the last six weeks" and that he had learned that Petitioner was incarcerated in Chicago, Illinois. On June 20, 2023, Respondent filed a Status Report indicating that Petitioner was released from prison on December 29, 2022. On July 20, 2023, Petitioner's counsel filed a Status Report stating that he had made multiple unsuccessful attempts to contact Petitioner after the latter's release from prison.
Rule 91(f)(1), Tax Court Rules of Practice and Procedure, provides in relevant part that "[i]f, after the date the notice setting the case for trial is served, a party has refused or failed to confer with an opposing party with respect to entering into a stipulation in accordance with this Rule, or a party has refused or failed to stipulate to any matter within the terms of this Rule, the party proposing to stipulate may, at a time not later than 45 days before the date set for call of the case from a trial calendar, file a motion with the Court for an order directing the delinquent party to show cause why the matters covered in the motion should not be deemed admitted for the purposes of the case."
Respondent's Motion complies with all prerequisites of Rule 91(f)(1). Therefore, pursuant to Rule 91(f)(2) we will order Petitioner within 30 days to show cause why the matters set forth for stipulation in Respondent's Motion should not be deemed admitted for purposes of this case. If Petitioner fails to timely respond to this Order, then pursuant to Rule 91(f)(3) we will order that Respondent's proposed stipulations are deemed stipulated. We acknowledge the difficulties that Petitioner's counsel may have in adequately responding to this Order.
Upon due consideration, it is
ORDERED that Respondent's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f), filed with the Court on March 11, 2024, is granted. It is further
ORDERED that, on or before April 22, 2024, Petitioner shall, in accordance with Rule 91(f)(2), show cause why the matters set forth for stipulation in Respondent's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f), filed March 11, 2024, should not be deemed admitted for purposes of this case.