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Meter v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 9059-21 (U.S.T.C. Mar. 7, 2023)

Opinion

9059-21

03-07-2023

SANTE LEE VAN METER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Alina I. Marshall Judge

On February 6, 2023, respondent filed a motion to dismiss for failure to properly prosecute.

On February 27, 2023, this case was called from the calendar for the remote Trial Session of the Court for cases in which Portland, Oregon, was the place of trial. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard.

Upon due consideration, and for cause more fully appearing in the transcript of this proceeding, it is

ORDERED that, on or before March 29, 2023, petitioner shall file a response to respondent's motion to dismiss for failure to properly prosecute filed February 6, 2023. In that response, petitioner shall outline in detail: (1) their reasons for asserting that respondent's notice of deficiency is erroneous; (2) the evidence they would present at trial to support their assertions that respondent's notice of deficiency is erroneous; (3) why their failure to file a pretrial memorandum and appear at the trial in this case held on February 27, 2023, was not due to petitioners' negligence or disregard for the Court's orders; and (4) why respondent would not be prejudiced if the Court were to deny respondent's motion to dismiss for failure to properly prosecute and set another date for trial. It is further

ORDERED that jurisdiction is retained by the undersigned.


Summaries of

Meter v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 9059-21 (U.S.T.C. Mar. 7, 2023)
Case details for

Meter v. Comm'r of Internal Revenue

Case Details

Full title:SANTE LEE VAN METER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 9059-21 (U.S.T.C. Mar. 7, 2023)