Opinion
36565-21
07-05-2023
JUAN MENDOZA & MIREYA DAVIDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Emin Toro, Judge.
On November 14, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 10). On November 22, 2022, the Court held a conference call with the parties to discuss the current status of the case and respondent's pending Motion. On December 2, 2022, respondent filed a Status Report (Doc. 12) indicating that respondent's counsel is continuing to work with petitioners in an effort to resolve the case.
On December 5, 2022, this case was called from the calendar during the Court's New York, New York, trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioners. Respondent requested that the Court hold the Motion to Dismiss for Failure to Properly Prosecute in abeyance to give petitioners an opportunity to provide additional information.
By Order served December 12, 2022, among other things, respondent's Motion to Dismiss for Failure to Properly Prosecute was held in abeyance and the undersigned judge retained jurisdiction.
On March 6, 2023, respondent filed a Status Report (Doc. 20). On March 24, 2023, the Court held a conference call with the parties to discuss the current status of the case and respondent's pending Motion. As discussed during the conference call and agreed to by the parties, to give the parties additional time to exchange documents and engage in possible settlement discussions, the Court continued to hold respondent's pending Motion in abeyance and directed the parties to file a status report.
On May 23, 2023, respondent filed a Status Report (Doc. 22) informing the Court that as of March 24, 2023, conference call with the Court, Mr. Mendoza has failed to communicate with respondent's counsel. By Order served May 30, 2023, the parties were directed to file on or before June 26, 2023, either a joint status report describing the status of the case or a stipulated decision document.
On June 26, 2023, respondent filed a Status Report (Doc. 24). The Status Report notes that petitioners are unresponsive to respondent's attempts to establish contact.
Upon due consideration, it is hereby
ORDERED that on or before July 31, 2023, petitioners shall show cause in writing why respondent's Motion to Dismiss for Failure to Properly Prosecute filed November 14, 2022, should not be granted. Failure by petitioners to respond as required by this Order may be deemed consent to the relief sought in the Motion. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of Court shall serve a copy of this Order on petitioners at the additional address for petitioners shown on the Certificate of Service attached to respondent's Status Report filed June 26, 2023.