Opinion
13046-20L
10-07-2021
Troy Wesley Keeley Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Albert G. Lauber Judge
On September 29, 2021, respondent filed with the Court a Motion to Dis miss for Failure to Properly Prosecute. Rule 123(b) of the Tax Court Rules provides that, "[f]or failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court * * *, the Court may dismiss a case at any time and enter a decision against the petitioner." Respondent represented that he had attempted to contact petitioner numerous times to prepare this case for trial, but that his attempts had been unsuccessful.
This case was called from the calendar for the remote Trial Session of the Court at Los Angeles, California, on October 4, 2021. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the Motion to Dismiss. After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that petitioner shall, on or before November 3, 2021, show cause in writing why respondent's Motion to Dismiss should not be granted and a decision entered sustaining the determinations in the notice of determination issued to petitioner on October 6, 2020, upon which this case is based. Petitioner is ad - vised that failure to respond to this Order will result in the granting of respondent's Motion.
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