Loor v. Comm'r of Internal Revenue

Full title: Magda Loor Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jan 5, 2022

No. 4547-21S (U.S.T.C. Jan. 5, 2022)

Opinion

4547-21S

01-05-2022

Magda Loor Petitioner v. Commissioner of Internal Revenue Respondent

Peter J. Panuthos, Special Trial Judge

ORDER

Peter J. Panuthos, Special Trial Judge

By notice dated October 7, 2021, this case is calendared for trial on the February 22, 2022, New York, New York trial calendar of the Court. On December 28, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent asserts among other things that petitioner has failed to respond to attempted communications from respondent. Respondent further asserts that petitioner has refused to meaningfully participate in any trial preparation.

The Court notes that the Court's Rules and Standing Pretrial Notice require the parties to communicate prior to trial. Failure to do so may result in dismissal.

Premises considered, it is hereby

ORDERED that petitioner shall, on or before February 11, 2022, file a written notice of any objection to respondent's Motion to Dismiss for Lack of Prosecution, filed December 23, 2022. If an objection is filed, petitioner must set forth with specificity the nature of the objection.

This Order constitutes official notice of same to the parties.