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Mays v. Comm'r of Internal Revenue

United States Tax Court
May 9, 2024
No. 11208-23S (U.S.T.C. May. 9, 2024)

Opinion

11208-23S

05-09-2024

TIMOTHY MAYS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Patrick J. Urda Judge

On April 4, 2024, the Commissioner filed a motion to dismiss for lack of prosecution. The Court directed petitioner Timothy Mays to file a response to the motion on or before April 19, 2024, and appear at the Court's trial session in Jackson, Mississippi on April 29, 2024. Mr. Mays did not file a response to the Court's order.

This case was called from the calendar on April 29, 2024, at the Jackson, Mississippi Trial Session of the Court. There was no appearance by Mr. Mays or anyone acting on his behalf. Counsel for the Commissioner appeared and was heard. At the time the Court agreed to recall the case the next day.

This case was then recalled on April 30, 2024. Again, there was no appearance by Mr. Mays or anyone on his behalf. 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 April 4, 2024, is taken under advisement. It is further

ORDERED that, on or before May 30, 2024, Mr. Mays shall show cause in writing as to why the Commissioner's motion to dismiss for lack of prosecution filed on April 4, 2024, should not be granted and a decision entered against him for the amounts set forth in the Commissioner's motion in this case. It is further

ORDERED that jurisdiction of this case is retained by the undersigned.


Summaries of

Mays v. Comm'r of Internal Revenue

United States Tax Court
May 9, 2024
No. 11208-23S (U.S.T.C. May. 9, 2024)
Case details for

Mays v. Comm'r of Internal Revenue

Case Details

Full title:TIMOTHY MAYS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: May 9, 2024

Citations

No. 11208-23S (U.S.T.C. May. 9, 2024)