Opinion
12035-22
09-19-2024
YOUNG C. KAHN & YOUNG J. KAHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
This case is calendared for trial at the Court's December 16, 2024, Denver, Colorado trial session. On September 10, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. The motion alleges this case has been previously scheduled for trial on more than one occasion, how petitioners in October 2023 agreed to provide documentation to resolve this case; however, they have not yet done so, and how this delay may possibly be related to the poor health of Mr. Kahn. The motion also indicates how respondent's counsel has recently made unsuccessful attempts to contact petitioners and petitioners' power of attorney Kevin Olson; however, petitioners and their power of attorney have ceased contact with respondent's counsel.
Upon due consideration, it is
ORDERED that, on or before October 18, 2024, petitioners shall show cause in writing why respondent's Motion to Dismiss for Failure to Properly Prosecute filed on September 10, 2024, should not be granted and a decision entered for the amount, and for the years, as set forth in respondent's motion. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute is set for contradictory hearing at the Court's December 16, 2024, Denver, Colorado trial session at 10 a.m. local time, immediately following the Court's calendar call.
The parties are advised that they should be prepared to commence trial during the Court's December 16, 2024, Denver, Colorado trial session, should the Court deny respondent's Motion to Dismiss for Failure to Properly Prosecute. Petitioners are advised that their unexcused failure to appear at the Court's December 16, 2024, Denver, Colorado trial session may result in the granting of respondent's Motion to Dismiss for Failure to Properly Prosecute, and entry of decision as requested in respondent's motion.