Opinion
14714-22
02-22-2024
TEMEKO MEEKS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford, Judge
This case is currently calendared for trial at the remote Session of the Court commencing on February 26, 2024. On February 16, 2023, pursuant to the Court's Standing Pretrial Order served on the parties on November 3, 2023, respondent' counsel filed a Status Report, apprising the Court of the then present status of this case. Respondent's counsel reports that on December 14, 2023, the Court granted her Motion for Extension of Time to File the Administrative Record, extending the time in which to file the Administrative Record to February 16, 2024. Respondent's counsel also reports that on December 14, 2023, she mailed petitioner a decision document reflecting that petitioner is entitled to full relief under I.R.C. § 6015(b); however, petitioner did not contact her or return the decision document. Respondent's counsel further reports that on January 8, 2024, petitioner filed with the Court a letter indicating that she had been forced to move and thus on January 14, 2024, she mailed another copy of the decision document to petitioner at the return address on the envelope containing petitioner's letter; again, petitioner did not contact her or return the decision document. Finally, respondent's counsel reports that on January 29, 2024, she filed a Motion to Dismiss for Failure to Properly Prosecute, requesting that the Court's Order and Decision reflect respondent's concession of this case. According to respondent's counsel, a trial is not necessary and based on the concession, she requests to be excused from the requirements of Tax Court Rule 93 with respect to filing the Administrative Record. Upon due consideration, it is hereby
ORDERED that respondent is excused from the requirements of Tax Court Rule 93 with respect to filing the Administrative Record in this case. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner in care of 2100 Harvard Boulevard, #330, Sacramento, California 95815.