Opinion
569-23
12-28-2023
MICHAEL L. INGERSOLL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This case was on the December 18, 2023 Los Angeles, California trial calendar. It arises from a notice of deficiency that the IRS sent Mr. Ingersoll. He at first spoke with the IRS, and retained lawyers who represented him. But then he stopped communicating with his lawyers, who withdrew from representing a client who didn't respond to their calls. He also stopped speaking with the IRS himself. We tried to set up a conference call before trial and were similarly unsuccessful. He also didn't show up to calendar call.
That led the IRS to move to dismiss his case for failure to prosecute it, and then file a supplemental motion to do so. It may be the case that some misfortune has befallen Mr. Ingersoll, so we did not just grant the IRS's motion. Instead we'll give Mr. Ingersoll a last chance to explain why he hasn't been communicating with the Court or the IRS about his case.
It is therefore ORDERED that respondent's November 7, 2023, motion for continuance is denied. It is also
ORDERED that respondent's November 27, 2023, motion to dismiss for lack of prosecution is denied as moot. It is also
ORDERED that on or before February 1, 2024, Mr. Ingersoll shall show cause in writing why the Court should not grant the IRS's December 18, 2023 motion to dismiss this case for lack of prosecution, as supplemented. Failure to respond to this order will likely result in the dismissal of this case and entry of decision against him.