Opinion
2376-21
03-15-2022
Laura A. Griffin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's April 11, 2022, New York, New York, trial session. On March 10, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent represents petitioner has not communicated with the Appeals Officer, respondent's counsel, or this Court except to initiate this case.
The standing pre-trial order in this case informed petitioner of her obligation to cooperate with respondent in preparing this case for trial or other disposition. Rule 123(b) of the Tax Court Rules provides that, "[f]or failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court, . . . the Court may dismiss a case at any time and enter a decision against the peti tion er." In consideration of the foregoing, it is
ORDERED that, on or before April 8, 2022, petitioner shall file a response to the Motion to Dismiss for Lack of Prosecution. Petitioner is advised that if she fails to respond, the Court will likely dismiss this case and enter decision against her in the amounts set forth in respondent's Motion. It is further
ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner at 154 Knickerbocker Road, Englewood, N.J. 07631.
Petitioner is reminded that she is responsible for promptly notifying the Court if her address has changed. See Tax Court Rule 21(b)(4).