From Casetext: Smarter Legal Research

Lane v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 18383-21S (U.S.T.C. Nov. 4, 2022)

Opinion

18383-21S

11-04-2022

RODNEY L. LANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris, Judge

On October 6, 2022, docket entry 9, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent's Motion stated that petitioner is currently outside of the United States.

By Order dated October 20, 2022, docket entry 10, the Court set respondent's Motion for Hearing at the October 31, 2022, Houston, Texas Trial Session of the Court and reminded petitioner that failure to properly prosecute his case could result in this case being dismissed.

This case was called from the calendar for Hearing at the Court's Houston, Texas Trial Session on October 31, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. It was noted by the Court that petitioner's address of record with the Court was in Crosby, Texas, and the Court has not been notified of a Change of Address.

After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that petitioner shall notify the Court of any Change of Address as required by Rule 21(b)(4) of the U.S. Tax Court Rules of Practice and Procedure. It is further

ORDERED that petitioner shall show cause in writing, on or before January 30, 2023, why respondent's Motion to Dismiss for Lack of Prosecution, filed October 6, 2022, docket entry 9, should not be granted. It is further

ORDERED that the Clerk of the Court shall attach: (1) a copy of respondent's Motion to Dismiss for Lack of Prosecution, filed October 6, 2022, docket entry 9, to the copy of this Order to Show Cause served upon petitioner; and (2) a copy of the Change of Address Form.

Petitioner is advised that failure to respond to this Order to Show Cause could result in the dismissal of this case and an Entry of Decision entered as requested in respondent's Motion to Dismiss for Lack of Prosecution.


Summaries of

Lane v. Comm'r of Internal Revenue

United States Tax Court
Nov 4, 2022
No. 18383-21S (U.S.T.C. Nov. 4, 2022)
Case details for

Lane v. Comm'r of Internal Revenue

Case Details

Full title:RODNEY L. LANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 4, 2022

Citations

No. 18383-21S (U.S.T.C. Nov. 4, 2022)