Opinion
19266-21
02-16-2023
SUSAN MURIRU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
JOSEPH W. NEGA, JUDGE
By Notice of Trial served November 4, 2022, this case was set for trial in Boston, Massachusetts, on March 6, 2023. The Court also served on each party a copy of the Court's Standing Pretrial Order, which advises the parties to prepare and submit a stipulation of facts, to identify and exchange documents before the first day of the trial session, and to submit a pretrial memorandum. The Notice of Setting Case for Trial and the Standing Pretrial Order clearly warns the parties of the consequences of failing to comply with the requirements of the Standing Pretrial Order and the Tax Court Rules of Practice and Procedure. In compliance with the Court's Standing Pretrial Order issued November 4, 2022, respondent filed a motion to dismiss for lack of prosecution on February 2, 2023. As of this date, no pretrial memorandum or status report has been filed by or on behalf of petitioner. Petitioner is also reminded that pursuant to the Court's order dated February 7, 2023, a response to respondent's motion to dismiss is due on or before February 24, 2023.
Accordingly, it is
ORDERED that on or before February 17, 2023, petitioner shall file either a pretrial memorandum or a status report.