Opinion
3022-23
11-01-2023
GUYJEPHTE PIERRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending before the Court in this case is petitioner's Motion to Proceed Remotely, filed March 11, 2023. In compliance with the Court's Order served September 6, 2023, respondent filed a response to the motion on October 12, 2023, that sets forth respondent's objection to the motion and describes the status of the case. In that response, respondent reports that the case has been referred to the IRS Independent Office of Appeals, but that petitioner has been unresponsive to the Appeals Officer's and respondent counsel's attempts to communicate with him by mail and telephone. In view of the record in this case, and because it does not appear that sufficient grounds have been met at this time, it is
ORDERED that, petitioner is instructed to be diligent and be appropriately responsive with counsel for respondent, and that the parties shall cooperate and communicate with one another by telephone, electronical means, or another appropriate means, for the purpose of developing the case for trial or other resolution, and to exchange documents and information, and for complying with this Court's rules and Orders. Petitioner's attention is invited to Rule 123(b), Tax Court Rules of Practice and Procedure, pursuant to which the Court may dismiss a petitioner's case for failure to comply with any Order and rules of the Court. It is further
ORDERED that petitioner's motion is denied without prejudice.