Opinion
12731-20S
03-09-2022
Patricia Medina Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's March 28, 2022, Los Angeles, California, trial session. On March 7, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Respondent represents that, over the last year, he has attempted to contact petitioner numerous times by phone, email, and mail, without success.
The standing pre-trial order in this case informed petitioner of her obligation to cooperate with respondent in preparing this case for trial or other disposition. Rule 123(b) of the Tax Court Rules provides that, "[f]or failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court, . . . the Court may dismiss a case at any time and enter a decision against the peti tion er." In consideration of the foregoing, it is
ORDERED that, on or before March 24, 2022, petitioner shall file a response to the Motion to Dismiss for Failure to Properly Prosecute. Petitioner is advised that if she fails to respond, the Court will likely dismiss her case and enter decision against her for the amounts set forth in respondent's Motion.