Opinion
15051-20
01-11-2023
JOSE H. LUGARO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
L. Paige Marvel Judge.
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 7, 2022. By Order issued October 12, 2022, respondent's motion was set for hearing after the calendar call of this case at the October 31, 2022, Philadelphia, Pennsylvania, Trial Session. Petitioner, Jose H. Lugaro, did not appear at either the calendar call or at the hearing on the motion to dismiss. Counsel for respondent appeared and was heard. The Court continued this case from the October 31, 2022, Philadelphia, Pennsylvania, Trial Session and took respondent's motion under advisement. The undersigned retained jurisdiction over this case.
On November 7 and November 10, 2022, the Court's Orders issued on October 12 and November 4, 2022, were returned to the Court as undeliverable by the United States Postal Service. The envelopes of the returned mail listed another address for Mr. Lugaro, and on November 15, 2022, the Court issued a Notice of Change of Address. By Order issued November 29, 2022, the Court directed Mr. Lugaro to notify the Court in writing of his current address by December 19, 2022. In addition to regular service of the November 29, 2022 Order, the Court also served Mr. Lugaro with copies of the Court's' Orders issued October 12, and November 4, 2022. Mr. Lugaro failed to respond to the Court's November 29, 2022 Order.
Because of the uncertainty created by the returned mail and the apparent change of address for Mr. Lugaro, the Court will give him one final chance to state why his case should not be dismissed either for lack of jurisdiction or for failure to properly prosecute. It is therefore
ORDERED that on or before February 7, 2023, Mr. Lugaro shall show cause in writing why respondent's Motion to Dismiss for Lack of Jurisdiction should not be granted and/or why the Court should not dismiss this case for failure to properly prosecute.