Opinion
9097-22
03-08-2023
BRENNAN HAMLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
On November 8, 2022, respondent filed a motion to dismiss for failure to state a claim upon which relief can be granted.
On November 10, 2022, the Court issued an order directing petitioners to file on or before January 11, 2023, a response to respondent's motion to dismiss for failure to state a claim upon which relief can be granted. Petitioners filed no such response.
On February 27, 2023, this case was called from the calendar for the remote Trial Session of the Court for cases in which Portland, Oregon, was the place of trial. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of this proceeding, it is
ORDERED that, on or before March 29, 2023, petitioner shall file a response to respondent's motion to dismiss for failure to state a claim upon which relief can be granted filed November 8, 2022. In that response, petitioner shall outline in detail: (1) his reasons, if any, why the Court should deny respondent's motion to dismiss for failure to state a claim; (2) his reasons for asserting that respondent's notice of deficiency is erroneous; (3) the evidence he would present at trial to support his assertions that respondent's notice of deficiency is erroneous; (4) why his failure to file a pretrial memorandum and appear at the trial in this case held on February 27, 2023, was not due to petitioner's negligence or disregard for the Court's orders; and (5) why respondent would not be prejudiced if the Court were to deny respondent's motion to dismiss for failure to state a claim upon which relief can be granted and set another date for trial. It is further
ORDERED that jurisdiction is retained by the undersigned.