Opinion
1264-23
05-22-2024
GERALD A. MILLS, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda Judge
Pending before the Court is the Commissioner's motion to dismiss for failure to properly prosecute filed April 11, 2024, as supplemented on May 15, 2024. The Court directed petitioner Gerald A. Mills, Jr. to file a response to the Commissioner's motion by May 10, 2024, or appear for a Court hearing on May 20, 2024, in Dallas, Texas. Mr. Mills has not filed a response with the Court.
This case was called from the calendar of the Court's Dallas, Texas trial session on May 20, 2024. There was no appearance by or on behalf of Mr. Mills. Counsel for the Commissioner appeared and was heard. Subsequently, the case was recalled on May 21, 2024. Again, there was no appearance by or on behalf of Mr. Mills.
Upon due consideration and for cause more fully appearing in the transcripts of the proceedings, it is
ORDERED that the Commissioner's motion to dismiss for failure to properly prosecute, as supplemented is taken under advisement. It is further
ORDERED that, on or before June 20, 2024, Mr. Mills shall show cause in writing as to why the Commissioner's motion to dismiss for failure to properly prosecute, as supplemented should not be granted, and a decision entered in this case. Mr. Mills is advised that failure to respond may result in the granting of the Commissioner's motion and a decision being entered for the amount set forth therein.