Opinion
14617-20
12-22-2023
BRUCE M. LOWMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Christian N. Weiler Judge
On October 18, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution, moving that the Court dismiss this case and enter a decision against the petitioner pursuant to the Notice of Deficiency upon which this case is based.
This case was called from the calendar on December 11, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. At a subsequent recall, respondent notified the Court of a secondary address for the petitioner.
Upon due consideration and for cause more fully appearing in the transcripts of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 18, 2023, is taken under advisement. It is further
ORDERED that, on or before February 9, 2024, the petitioner shall show cause in writing as to why the Court should not grant respondent's Motion to Dismiss for Lack of Prosecution. The petitioner is reminded that failure to respond to this order by the date prescribed above, that the Court may grant respondent's Motion to Dismiss for Lack of Prosecution, and enter a decision against the petitioner in the amounts set forth in respondent's motion. It is further
ORDERED that a copy of this Order to Show Cause shall be served on the petitioner by the clerk's office at the following address: Bruce M. Lowman, 744 FM 1540, Sandia, TX 78383-2258. It is further
ORDERED that the clerk's office shall serve petitioner with U.S. Tax Court Form 10, Notice of Change of Address, at the above-mentioned address.
NOTICE OF CHANGE OF ADDRESS
(See Rule 21(c).)
Please take notice that my address and/or contact information has changed. My present address and contact information are as follows:
Name __
Mailing Address __
City, State, Zip Code __
Email Address __
Telephone Number __
Tax Court Bar No. (if applicable) __
Signature Date __
See also Rule 200(e), which requires each person admitted to practice before the Tax Court promptly to notify the Admissions Clerk of any change m address. The most expedient way a practitioner can notify the Court of a change m office or email address is to update his or her contact information through the Court's electronic filing and case management system (DAWSON), https://dawson.ustaxcourt.gov, which will result in the system's automatically generating a notice updating the practitioner's contact information m open cases and cases closed within 6 months before the update. Alternative, a practitioner can file Form 10 m each pending case m which the practitioner has entered an appearance. A practitioner who has not entered an appearance m a pending case can satisfy the Rule 200(e) notification requirement by submitting Form 10 (omitting any caption and docket number) or other written communication to the Admissions Clerk via mail or email at admissions@ustaxcourt.gov.