Opinion
7282-23
08-29-2024
KELLY LEWBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge.
This case is calendared for trial at the session of the Court scheduled to commence on September 23, 2024, in Cincinnati, Ohio.
On August 28, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute, indicating therein that petitioner's views as to the granting of that motion were unknown.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute is set for hearing on September 23, 2024, at 10:00 a.m. in Cincinnati, Ohio. Petitioner is advised that failure to appear at the hearing on September 23, 2024, may result in the Court granting respondent's motion and entering an order and decision against petitioner. It is further
ORDERED that the Clerk of the Court shall send with petitioner's copy of this Order information concerning tax clinics available at the Cincinnati, Ohio, trial session usually sent with the Notice of Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event that petitioner should wish to seek assistance with respect to this case. A list of these clinics is also available on the Tax Court's website, https://www.ustaxcourt.gov. Petitioner is advised that tax clinics generally provide assistance and advice to low-income taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.
This Order constitutes official notice of its contents to the parties.