Opinion
8926-21
02-02-2022
Shayla Kristinamarie Martin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth A. Copeland Judge
This case is calendared for trial at the remote Trial Session scheduled to commence on February 14, 2022, for cases where Cincinnati, Ohio is designated as the place of trial. Because this trial session is being conducted remotely via a www.Zoomgov.com platform accessible on the internet, the place of trial is for administrative purposes only.
On January 24, 2022, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute which requests the Court end this case and find that Shayla Kristinamarie Martin owes $9,490.00 in tax plus $1,898.00 of penalty and interest thereon because Shayla Kristinamarie Martin has not contacted counsel for the Internal Revenue Service (IRS) to prepare the case for trial. This Order directs Shayla Kristinamarie Martin to tell the Court why this case should not be dismissed based on lack of cooperation that is required by the Court's rules. It is likewise recommended that Shayla Kristinamarie Martin contact IRS counsel regarding this case.
After due consideration, and for cause, it is
ORDERED that on or before February 14, 2022, petitioner shall serve on respondent and file with the Court a response to respondent's Motion to Dismiss for Failure to Properly Prosecute, filed January 24, 2022. Failure to respond as required by this Order may be deemed consent to the relief sought in the motion. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed January 24, 2022, is set for remote (Zoomgov.com) hearing at calendar call on February 14, 2022, at 10:00 a.m. ET. Petitioner is advised that failure to comply with the terms of this Order or failure to appear at the remote hearing on February 14, 2022, may result in the Court granting respondent's motion and entering an order and decision against petitioner.
The parties shall refer to the Notice Setting Case for Trial for the Zoomgov Meeting ID and Passcode and instructions on how to connect to the Court's electronic courtroom.
The Taxpayer is reminded of the free legal help available for responding to this Order and assisting her with her case, namely the low-income taxpayer clinics in her area, which can be found at the Court's website: https://www.ustaxcourt.gov/clinics/clinics.pdf
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
This Order constitutes official notice to the parties.