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Neisner v. Comm'r of Internal Revenue

United States Tax Court
Mar 19, 2024
No. 7540-22S (U.S.T.C. Mar. 19, 2024)

Opinion

7540-22S

03-19-2024

STEVEN NEISNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Patrick J. Urda, Judge.

This case was stricken from the Court's February 15, 2024, Spokane, Washington trial session, and jurisdiction was retained by the undersigned.

On January 23, 2024, the Commissioner filed a motion to dismiss for failure to properly prosecute. In his motion, the Commissioner reported his understanding that petitioner Steven Neisner was out of the country and was not expected to make an appearance during the February 15, 2024, Spokane, Washington trial session. Court staff was able to contact Mr. Neisner via email, and we gave the parties few weeks to work together despite the logistical issues.

On March 4, 2024, the Commissioner filed a status report indicating that he has not had any communication with Mr. Neisner. Since Mr. Neisner has not been in communication with the Commissioner, we return to consideration of the pending motion to dismiss for lack of prosecution. We will direct Mr. Neisner to file a response to the motion to dismiss for failure to properly prosecute, explaining why we should not grant the motion and dismiss this case.

After due consideration, it is

ORDERED that, on or before April 18, 2024, Mr. Neisner shall file a response to the motion to dismiss for failure to properly prosecute. Failure to file a response to the Commissioner's motion may result in the granting of the motion and entry of decision against petitioner in the amounts set forth therein the motion.


Summaries of

Neisner v. Comm'r of Internal Revenue

United States Tax Court
Mar 19, 2024
No. 7540-22S (U.S.T.C. Mar. 19, 2024)
Case details for

Neisner v. Comm'r of Internal Revenue

Case Details

Full title:STEVEN NEISNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 19, 2024

Citations

No. 7540-22S (U.S.T.C. Mar. 19, 2024)