Opinion
17235-23
09-10-2024
JORGE GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
This case is scheduled for trial at the Court's San Antonio, Texas, session beginning Monday, September 30, 2024, pursuant to our notice of trial and standing pretrial order served May 6, 2024, (Docs. 6-7). However, on Friday, September 6, 2024, the Commissioner filed a motion (Doc. 11) to dismiss for lack of prosecution, asking the Court to determine a zero deficiency for taxable year 2021. We will order petitioner Jorge Gonzalez to file a response and telephone the Court.
The Commissioner's motion sets out his unsuccessful attempts by telephone and mail to communicate with Mr. Gonzalez. The Court has not yet heard from Mr. Gonzalez and does not prejudge the case based on the Commissioner's allegations. However, the Court concluded that a pretrial telephone conference with the Court and the parties would be expedient, but so far the Court has not been able to reach Mr. Gonzalez, as he has not responded to our messages. Mr. Gonzales cannot impede the resolution of this case by failing to participate. The Court must eventually enter a decision to resolve this case.
In this instance, the Commissioner proposes to concede, and he asks the Court to enter a decision for a zero deficiency and an overpayment of $342.00. This is apparently an outcome favorable to Mr. Gonzales. But if, for some reason we cannot anticipate, Mr. Gonzalez objects to the entry of a decision of zero deficiency, as the Commissioner proposes, and if instead Mr. Gonzales wishes to contend for a different outcome, then the trial session beginning September 30, 2024, would be his opportunity to do so, and he should appear in San Antonio as instructed in our notice (Doc. 6) after complying with the pretrial instructions in our standing pretrial order (Doc. 7). If he does not wish to contend for a different result, then he should so inform the Court by filing a response to the motion that states his nonobjection. It is ORDERED that, no later than September 16, 2024, Mr. Gonzalez:
(1)shall either (a) file a response to the Commissioner's motion to dismiss for lack of prosecution or (b) cooperate with the Commissioner in filing a proposed decision document signed by both parties, and
(2)shall telephone at 202-521-0850 the Chambers Administrator of the judge signing this order for the purpose of scheduling a telephone conference among the parties and the judge.
If Mr. Gonzalez fails to comply with these instructions, then we would expect to grant the Commissioner's motion and to enter a decision of a zero deficiency.