Opinion
13550-23S
06-17-2024
SCOTT M. HEATH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Jennifer E. Siegel, Special Trial Judge
By Notice Setting Case for Trial served February 2, 2024, this case was calendared for trial at the session of the Court scheduled to commence on May 13, 2024, in Boston, Massachusetts. Petitioner did not move for a continuance or otherwise contact the Court.
By 30 Day Notice of Trial served April 9, 2024, the parties were reminded that trial was scheduled for Monday, May 13, 2024. Petitioner did not move for a continuance or otherwise contact the Court.
The case was called from the calendar and recalled from the calendar on May 13, 2024. Petitioner did not appear or otherwise contact the Court.
On May 24, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution which detailed petitioner's lack of responsiveness to the Internal Revenue Service (IRS). By Order to Show Cause served May 28, 2024, we directed petitioner to show cause, on or before June 14, 2024, why we should not grant respondent's Motion. Petitioner responded with a Motion for Extension of Time filed June 13, 2024.
Petitioner's Motion asks that the Court allow him until August 13, 2024, to respond to the Court's Order to Show Cause. He explains that he is in the process of compiling information to send to the IRS and that his accountant's spouse has health issues. But this case was filed on August 22, 2023, in response to a Notice of Deficiency issued May 22, 2023. Petitioner has had plenty of time to begin communicating with the IRS and this Court.
Premises considered, it is
ORDERED that petitioner's Motion is granted in that the time within which he is directed to show cause in writing why respondent's Motion should not be granted is extended to July 17, 2024. Further extensions of time are unlikely to be given absent compelling circumstances.