Opinion
13550-23S
07-22-2024
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 in Boston, Massachusetts on May 13, 2024. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
Respondent filed a Motion to Dismiss for Lack of Prosecution, and we issued an Order to Show Cause on May 28, 2024, directing petitioner to show cause in writing why the Court should not grant it. On July 17, 2024, petitioner filed a response explaining that he was now submitting his 2019 income tax return to the IRS.
Upon due consideration, it is
ORDERED that this case is scheduled for a status report and hearing on respondent's motion at the remote session of the Court scheduled on Wednesday, August 14, 2024, at a time certain of 3:00 p.m. (Eastern Time). Petitioner is reminded that the Court does not recognize powers of attorney, and that failure to appear may result in the granting of respondent's motion. It is further
ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding.