Opinion
37674-21
02-09-2023
TYLER S. LEHMANN & ADRIENNE R. LEHMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh Judge
By Notice dated August 12, 2022, this case was set for trial at the Court's December 12, 2022, Denver, Colorado trial session. On December 8, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute, advising that petitioners had become unresponsive. This case was called from the calendar on December 12, 2022.There was no appearance by or on behalf of the petitioners. Counsel for respondent appeared and was heard. Jurisdiction was retained by this Division of the Court and we set respondent's motion to dismiss for hearing at the Court's January 9, 2023,Denver, Colorado trial session. We directed petitioners to show cause in writing why we should not grant respondent's Motion to Dismiss for Failure to Properly Prosecute.
On January 5, 2023, the Court held an informal conference call with the parties. Petitioner husband agreed to appear at the hearing. This case was called and recalled from the calendar of the Court's Denver, Colorado trial session on January 9, 2023, for hearing on respondent's Motion to Dismiss for Failure to Properly Prosecute. Both parties appeared and were heard. By Order dated January 17, 2023, we discharged the Order to Show Cause, and directed the parties to submit stipulated decision documents or file status reports by February 8, 2023. We reminded the parties that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed December 8, 2022, remains pending.
On February 8, 2023, respondent filed a Status Report advising that, as of the date of the report, respondent had not received any additional documentation from petitioners. Respondent's counsel spoke with petitioner husband on February 7, 2023, and was advised that petitioners would be sending documentation to by February 8, 2023. Upon due consideration and for cause, it is hereby
ORDRED that, on or before March 10, 2023, the parties shall submit stipulated decision documents or file further status reports regarding the then-present status of this case.
Petitioners are advised that if they are unable to demonstrate a commitment to resolve this case in a timely manner, we may grant respondent's motion, dismiss this case for failure to properly prosecute, and enter a decision against petitioners.