Opinion
4785-21
09-06-2022
ANGELIC RAYNEECE OATS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland, Judge
This case is calendared for trial at the Trial Session of the Court scheduled to commence on September 26, 2022, at the Foley Federal Building and U.S. Courthouse, located at 300 Las Vegas Blvd S., Room 4-400, 4th Floor, Las Vegas, NV 89101.
On August 5, 2022, Respondent filed with the Court a Motion to Dismiss for Lack of Prosecution, which means the Internal Revenue Service (IRS) wishes for the Court to end the Tax Court case involving Angelic Rayneece Oats and find, without a trial, that Ms. Oats owes tax of $4,829 for tax year 2018 because Ms. Oats has not been in communication with the IRS counsel in this case in order to prepare the case for trial. If Ms. Oats does not respond to the Court and does not show up for trial on September 26, 2022, the Court will be dismissing the case against Ms. Oats and finding that she owes the $4,829 in tax for 2018.
After due consideration, and for cause, it is
ORDERED that on or before September 23, 2022, Petitioner shall show cause in writing as to why Respondent's Motion to Dismiss for Lack of Prosecution filed August 5, 2022, should not be granted; and why the Court should not enter a decision showing that petitioner owes a deficiency in income tax due in the amount of $4,829 for the taxable year 2018. It is further
ORDERED that Respondent's Motion to Dismiss for Lack of Prosecution, filed August 5, 2022, is set for hearing at the calendar call on September 26, 2022 at 10:00 a.m. (PDT), during the Court's Las Vegas, Nevada Trial Session. Petitioner is advised that failure to comply with the terms of this Order or failure to appear at the hearing on September 26, 2022, may result in the Court granting Respondent's motion and entering an order and decision against Petitioner.
The taxpayer is reminded of the free legal help available for responding to this Order and for assisting him with his case, namely the low-income taxpayer clinics in his area, which can be found at the Court's website: https://www.ustaxcourt.gov/clinics/clinics.pdf
Texas A&M University School of Law Tax Dispute Resolution Clinic 307 W. 7th St., Suite LL 50 Fort Worth, Texas 76102 817-212-4123 tdrc@law.tamu.edu http://law.tamu.edu/tax-clinic