Opinion
3368-21S
04-29-2022
TROY ELVEN HENDERSHOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
This case was calendared for a remote trial at the session of the Court that commenced on April 18, 2022, for cases in which Charleston, West Virginia, was the place of trial.
On March 25, 2022, respondent filed a motion to dismiss for failure to properly prosecute. On April 7, 2022, the Court issued an order directing petitioner to file, on or before April 15, 2022, a response to respondent's motion to dismiss for failure to properly prosecute and setting respondent's motion for hearing on April 18, 2022. On April 1, April 5, April 11, and April 15, 2022, the Court contacted petitioner in an attempt to schedule a conference call with the parties. The Court has not received any response from petitioner.
On April 18, 2022, this case was called from the calendar for the remote Trial Session of the Court for cases in which Charleston, West Virginia, was the place of trial. There was no appearance by or on behalf petitioner. Respondent appeared and was heard. Petitioner's noncompliance with Court orders and failure to appear for trial are not excused.
In order to allow petitioner one last opportunity to cure his defaults and to have this case resolved on the merits, it is hereby
ORDERED that, on or before May 27, 2022, petitioner shall file a response to respondent's motion to dismiss for failure to properly prosecute filed March 25, 2022. In that response, petitioner shall outline in detail: (1) his reasons for asserting that respondent's notice of deficiency is erroneous; (2) the evidence he would present at trial to support his assertions that respondent's notice of deficiency is erroneous; (3) why his failure to file a pretrial memorandum and appear at the trial in this case held on April 18, 2022, was not due to petitioner's negligence or disregard for the Court's orders; and (4) why respondent would not be prejudiced if the Court were to deny respondent's motion to dismiss for failure to properly prosecute and set another date for trial. It is further
ORDERED that jurisdiction is retained by the undersigned.