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McDowell v. Comm'r of Internal Revenue

United States Tax Court
Jan 9, 2024
No. 24715-22S (U.S.T.C. Jan. 9, 2024)

Opinion

24715-22S

01-09-2024

KEVA TONIEKA MCDOWELL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Tamara W. Ashford, Judge

This case is currently calendared for trial at the Tallahassee, Florida Session of the Court commencing on January 29, 2024; the trial session is to be conducted in Tampa, Florida. On January 5, 2024, respondent's counsel filed a Motion to Dismiss for Lack of Prosecution. Therein, respondent's counsel states that petitioners alleged power of attorney (POA) was supposed to provide certain documentation (including a Form 2848, Power of Attorney and Declaration of Representative) to the Internal Revenue Service Independent Office of Appeals by October 2, 2023, but failed to do so. Respondent's counsel also states that on October 17, 2023, he mailed a "Last Chance Letter" to petitioner; petitioner did not respondent to this letter. Respondent's counsel further states that on November 20 and December, 5, 2023, he attempted to contact petitioner by email and phone, requesting return communication, but she did not answer any of his phone calls; however, on December 27, 2023, petitioner sent an email to respondent's counsel alleging that she was represented by an attorney, and in response to that email respondent's counsel requested evidence from petitioner that the attorney had entered an appearance in this case or had a completed Form 2848. According to respondent's counsel, on January 3, 2024, a paralegal for petitioner's alleged attorney/POA called him to say that once the requested documents were approved by the attorney, she would forward them to him; however, as of the filing of his motion, he has not received a completed Form 2848 from petitioner's alleged attorney/POA. Finally, respondent's counsel states that on January 4, 2024, he attempted to contact petitioner without success; accordingly, petitioner's views regarding the granting of his motion are unknown. It would be helpful for the Court to hear from petitioner regarding the motion and the status of this case. Upon due consideration, it is hereby

ORDERED that petitioner shall contact the chambers of the undersigned Judge at (202) 521-0822 as soon as possible for the purpose of scheduling a conference call to discuss the Motion to Dismiss for Lack of Prosecution, filed January 5, 2024, and the status of this case. It is further

ORDERED that petitioner shall show cause in writing, on or before January 22, 2024, why this case should not be dismissed for lack of prosecution.


Summaries of

McDowell v. Comm'r of Internal Revenue

United States Tax Court
Jan 9, 2024
No. 24715-22S (U.S.T.C. Jan. 9, 2024)
Case details for

McDowell v. Comm'r of Internal Revenue

Case Details

Full title:KEVA TONIEKA MCDOWELL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jan 9, 2024

Citations

No. 24715-22S (U.S.T.C. Jan. 9, 2024)