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Mcclellan v. Comm'r Of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 21029-218 (U.S.T.C. Nov. 2, 2022)

Opinion

21029-218

11-02-2022

ASA C. MCCLELLAN III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

ELIZABETH CREWSON PARIS, JUDGE

On October 7, 2022, docket entry 9, respondent filed a Motion to Dismiss for Lack of Prosecution.

By Order dated October 20, 2022, docket entry 10, the Court set respondent's Motion for Hearing at the October 31, 2022, Houston, Texas Trial Session of the Court and reminded petitioner that failure to properly prosecute his case could result in this case being dismissed.

This case was called from the calendar for Hearing at the Court's Houston, Texas Trial Session on October 31, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and indicated that he has attempted to contact petitioner but has been unsuccessful. The Court has also attempted to contact petitioner with voicemail messages regarding this Hearing, but he has not returned the Court's calls.

After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is ORDERED that petitioner shall show cause in writing, on or before January 30, 2023, why respondent's Motion to Dismiss for Lack of Prosecution, filed October 7, 2022, docket entry 9, should not be granted for the amount reflected on the Notice of Deficiency. It is further

ORDERED that the Clerk of the Court shall attach: (1) a copy of respondent's Motion to Dismiss for Lack of Prosecution, filed October 7, 2022, docket entry 9, to the copy of this Order to Show Cause served upon petitioner, and (2) the low-income tax clinic letter for the October 31, 2022, Houston, Texas Trial Session.

Petitioner is advised that failure to respond to this Order to Show Cause could result in the dismissal of this case and an Entry of Decision entered as requested in respondent's Motion to Dismiss for Lack of Prosecution.


Summaries of

Mcclellan v. Comm'r Of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 21029-218 (U.S.T.C. Nov. 2, 2022)
Case details for

Mcclellan v. Comm'r Of Internal Revenue

Case Details

Full title:ASA C. MCCLELLAN III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 2, 2022

Citations

No. 21029-218 (U.S.T.C. Nov. 2, 2022)