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Greaves v. Comm'r of Internal Revenue

United States Tax Court
Jun 9, 2023
No. 1928-22S (U.S.T.C. Jun. 9, 2023)

Opinion

1928-22S

06-09-2023

JAIME L. GREAVES & CHRISTOPHER GREAVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Joseph W. Nega Judge

This case was called from the calendar for trial on May 1, 2023, at the Albany, New York, remote trial session of the Court. There was no appearance by or on behalf of petitioners. Respondent appeared and filed with the Court a motion to dismiss for lack of prosecution.

By Order served May 4, 2023, petitioners were ordered to show cause on or before May 31, 2023, why respondent's motion should not be granted. On May 31, 2023, petitioners responded to the Order to Show Cause and indicated that they have contacted the Syracuse University LITC regarding their case and are awaiting a response.

The Court notes that petitioners refused the Court's attempts of a pre-calendar phone call with the parties to this case. Petitioners also failed to phone into the remote calendar call. At the calendar call, the Court polled all the LITCs present and none of them were aware of petitioners attempts to consult them. In a last attempt to establish communication, the Court is providing special service to the Syracuse University LITC with this order. Unless the below-ordered status report describes progress, then the court may grant the Order to Show Cause and dismiss this case for lack of prosecution.

Upon due consideration, it is

ORDERED that on or before July 10, 2023, petitioners shall file a status report that describes their contact with the Syracuse University LITC and explains if the LITC will assist them with this case. It is further

ORDERED that in addition to regular service on the parties, the Clerk of Court is directed to serve a copy of this order on Robert Nassau at the Syracuse University Low Income Taxpayer Clinic, P.O. Box 6543, Syracuse, NY 13217-6543.


Summaries of

Greaves v. Comm'r of Internal Revenue

United States Tax Court
Jun 9, 2023
No. 1928-22S (U.S.T.C. Jun. 9, 2023)
Case details for

Greaves v. Comm'r of Internal Revenue

Case Details

Full title:JAIME L. GREAVES & CHRISTOPHER GREAVES, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Jun 9, 2023

Citations

No. 1928-22S (U.S.T.C. Jun. 9, 2023)