Opinion
13730-20L
09-16-2021
Adolphus Lee III Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
DAVID GUSTAFSON, JUDGE
This is a "collection due process" ("CDP") case filed pursuant to I.R.C. section 6330(d), in which petitioner asks us to review a determination by the IRS Office of Appeals, sustaining proposed collection (by levy) of tax liabilities for five years--2011, 2012, 2013, 2014, and 2015 (see Doc. 1). This CDP case is scheduled to be tried at a Columbia, South Carolina, session of the Court beginning October 4, 2021 (to be conducted as a remote proceeding) pursuant to our notice of trial and standing pretrial order served May 5, 2021 (Doc. 6-7).
On Friday, September 3, 2021, the Commissioner filed a motion to dismiss (Doc. 8) this case for lack of prosecution. In the motion, the Commissioner alleges that he has attempted to communicate with petitioner Adolphus Lee III, but states that he has been unable to do so. The motion sets out the Commissioner's unsuccessful attempts by telephone and mail to communicate with petitioners. The Commissioner's motion details his unsuccessful attempts to reach Mr. Lee by mail and by telephone. If the facts are as the Commissioner alleges, and if the Commissioner's motion to dismiss is granted, it will have the effect of upholding the IRS's determination sustaining the proposed collection (by levy) of Mr. Lee's unpaid tax liabilities for 2011, 2012, 2013, 2014, and 2015.
To learn more about the status of this case, the Court held a pretrial telephone conference with petitioner and counsel for the Commissioner that took place on Tuesday, September 14, 2021. During that call, the parties discussed the status of the case and counsel for the Commissioner described difficulty in obtaining documents and information that had been previously requested from Mr. Lee. However, Mr. Lee assured the Court that he would provide the relevant documents and financial information to the Commissioner's counsel by the close of business on Tuesday, September 21, 2021. The Court discussed petitioner's obligations as a litigant, and discussed with the parties a schedule for further proceedings in this case. Counsel for the Commissioner made an oral request for a continuance and petitioner consented to a continuance. The Court discussed with the parties their pretrial preparation for trial and the Court stated that it would take under advisement the Commissioner's motion and discussed a schedule for that effort, and they agreed on that schedule as ordered herein.
To facilitate orderly progress in this case, it is
ORDERED that this case is stricken and continued from the Court's Columbia, South Carolina, remote trial session beginning October 4, 2021, and that jurisdiction over this case is retained by the undersigned Judge. The case will not be called on October 4, 2021, and the parties need not appear remotely. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution filed September 3, 2021 (Doc. 8), is taken under advisement. It is further
ORDERED that, no later than the close of business Tuesday, September 21, 2021, Mr. Lee shall promptly undertake to provide to his opponent (the Commissioner's counsel, Mr. Corey Clapper), a completed Form 433-F ("Collection Information Statement) with all of the supporting documents and financial information, and a completed Form 656 ("Offer in Compromise"), which is accessible in Form 656-B, which is a booklet containing instructions and Form 656. It is further
ORDERED that, Mr. Lee is instructed to be communicative and cooperative with his opponent in developing the case, and to comply timely with orders that the Court issues in the future. Mr. Lee should not expect that he will receive any further continuance in this case. It is further
ORDERED that no later than October 8, 2021, the parties shall file a joint status report (or, if that is not possible, then separate reports) that describes the status of the case and proposing a schedule for further proceedings in this case.