Opinion
11907-20S
05-24-2023
CARL DAVID LUCAS & JASMINE LUCAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy Special Trial Judge
This case was called from the calendar for the Standalone Remote Trial Session on May 22, 2023. Prior to the trial session, the Commissioner filed a Motion to Dismiss for Lack of Prosecution as to petitioner Carl David Lucas on May 19, 2023. There was no appearance by or on behalf of petitioners. Counsel for the Commissioner appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed May 19, 2023, is taken under advisement. It is further
ORDERED that, on or before July 15, 2023, petitioner Carl David Lucas shall show cause, in writing, why respondent's Motion to Dismiss for Lack of Prosecution should not be granted and a decision entered against him. Failure to file an objection may result in the Court granting the Commissioner's motion. It is further
ORDERED that if a response is not received from petitioner Carl David Lucas by the Court's stated deadline, on or before July 31, 2023, the parties shall file a Proposed Stipulated Decision. The Court will then act on the Commissioner's motion and the Proposed Stipulated Decision simultaneously. It is further
ORDERED that, on the Court's own motion, the Commissioner's Status Report (Doc. 30) and Proposed Trial Exhibits (Doc. 31), both filed May 15, 2023, and the Commissioner's First Stipulation of Facts (Doc. 35), filed May 19, 2023, are sealed to public view. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.