Opinion
18383-21S
03-24-2023
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. 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.
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. Respondent's Motion to Dismiss for Lack of Prosecution was taken under advisement.
On November 4, 2022, docket entry 13, the Court issued an Order to Show Cause directing petitioner to show cause in writing, on or before January 30, 2023, why respondent's Motion to Dismiss for Lack of Prosecution should not be granted. Further, the Court directed petitioner to 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.
On November 16, 2022, docket entry 14, respondent filed a Status Report indicating that petitioner has permanently moved out of the United States and is no longer associated with any address in the United States. Further, petitioner requested any additional communications with respondent's counsel should be via email.
On March 23, 2023, docket entry 20, the parties submitted a Proposed Stipulated Decision for the Court's review. The Court will accept and enter this Proposed Stipulated Decision.
After due consideration, and for cause, it is
ORDERED that the Court's Order to Show Cause, dated November 4, 2022, docket entry 13, is hereby discharged. It is further
ORDERED that Motion to Dismiss for Lack of Prosecution, filed October 6, 2022, docket entry 9, is hereby denied as moot.