Opinion
21319-19
07-13-2022
ELIECER PALACIOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case was calendared for trial at the session of the Court to be conducted remotely, commencing on Monday, April 26, 2021, for cases in which New York, New York, was listed as the place of trial. For the reasons detailed in our Order, dated April 15, 2021, we struck the case from the April 26, 2021, trial session; ordered the parties to file a stipulated decision or status report(s) on or before June 15, 2021; and retained jurisdiction.
Pursuant to that Order and subsequent orders of the Court, respondent filed status reports on June 15, 2021 (Doc. 19); July 21, 2021 (Doc. 21); October 4, 2021 (Doc. 23); December 13, 2021 (Doc. 25); March 1, 2022 (Doc. 27); and June 6, 2022 (Doc. 29). These status report indicate that petitioner has provided respondent's counsel with some documentation related to claimed Schedule C business travel and meal expenses. But as of February 28, 2022, petitioner has failed to provide any additional documentation related to his Schedule C expenses.
In his June 6, 2022 Status Report, respondent indicated that he has made multiple attempts to contact petitioner, but has been unable to re-establish contact with petitioner. Respondent also indicated that he has been unable to confirm if petitioner is currently affected by the ongoing events in Ukraine.
After respondent's June 6, Status Report, the Court was able to contact petitioner who confirmed that he remains out of the country. He further indicated that he would contact respondent soon. To date, the Court has not received confirmation of any subsequent communication between petitioner and respondent.
Further, more than a year ago, the Court provided petitioner with information to register for electronic access (dawson.support@ustaxcourt.gov) and petitioner indicated that he would do so immediately. To date, petitioner does not appear to have registered for electronic access.
In light of the foregoing, the Court is concerned that though it has been more than a year since the case was calendared for trial, little progress has been made toward resolving this case. In addition, the Court is unsure whether petitioner still intends to prosecute his case.
Petitioner is advised that continued failure to communicate with respondent might result in the dismissal of his case and entry of decision against him.
Upon due consideration, it is
ORDERED that, on or before July 26, 2022, petitioner shall contact respondent regarding the status of additional documentation related to his claimed Schedule C expenses. It is further
ORDERED that, on or before August 9, 2022, the parties shall file a status report (jointly if possible, otherwise separately), advising the Court of the then-present status of this case.