Opinion
14736-20S
02-11-2022
Justin A. Martinez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth A. Copeland Judge
This case is scheduled for trial at the trial session scheduled to commence on March 21, 2022, for cases where Indianapolis, Indiana is the place of trial.
On February 8, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution, which requests the Court dismiss this case for lack of prosecution and find in its order that petitioner owes for the 2019 tax year $3, 570.00 in taxes and, due to a concession by respondent, zero under the provision of I.R.C. section 6662(a). After due consideration, it is
ORDERED that on or before March 21, 2022, petitioner shall serve on respondent and file with the Court a response to respondent's Motion to Dismiss for Lack of Prosecution, filed February 8, 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 Lack of Prosecution, filed February 8, 2022, is set for hearing at calendar call on March 21, 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 hearing on March 21, 2022, may result in the Court granting respondent's motion and entering an order and decision against petitioner.
The Taxpayer is reminded of the free legal help available for responding to this Order and assisting him with his case, namely the low-income taxpayer clinics in his area, which can be found at the Court's website: https://www.ustaxcourt.gov/clinics/clinics.pdf
Indiana Legal Services, Inc.
214 S. College Avenue
Bloomington, IN 47404
812-961-0017
Indianalegalservices.org
Neighborhood Christian Legal Clinic
3333 North Meridian Street Suite 201
Indianapolis, IN 46208
888-243-8808 (toll free)
317-429-4131
Nclegalclinic.org1
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. 2