Opinion
7337-22
06-15-2023
MICHELLE MUNN POLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
Now before the Court in this case is a motion filed by the Commissioner, asking us to dismiss the case for lack of prosecution (which would sustain the deficiency that the IRS has determined against petitioner Michelle Munn Poland). We will order Ms. Poland to file a response to the motion.
This case involves an asserted tax deficiency of $7,058 and penalty of $1,412. It is scheduled for trial at the Court's session in Columbia, South Carolina, beginning October 23, 2023. The case had been previously scheduled for trial at a session beginning May 15, 2023, but the case was continued so that the IRS's Independent Office of Appeals could consider with petitioner the possibility of settling this case.
However, on June 15, 2023, the IRS filed a motion to dismiss for lack of prosecution. The motion alleges that over the last several months Ms. Poland has failed to respond to communications from IRS Appeals and from IRS counsel in this case.
In this Court, a petitioner has the duty, as part of properly "prosecuting" her case, to cooperate and communicate with her opponent (counsel for the IRS) in order to prepare their case for trial (and to resolve between themselves any issues that can be resolved without the Court's involvement). A petitioner's failure to fulfill this duty can result in dismissal of the case "for failure ... properly to prosecute", pursuant to Rule 123(b). Our standing pretrial order served in this case on May 31, 2013, stated: "The parties must begin discussing settlement and/or preparation of a stipulation of facts (facts on which the parties agree) as soon as possible."
ORDERED that, no later than July 14, 2023, Ms. Poland shall file a response to the IRS's motion to dismiss. That response should correct any factual errors in the IRS's motion and, more important, should describe Ms. Poland's current compliance with our pretrial order and her cooperation with their opponent in preparing this case for trial. (Or, if Ms. Poland has decided to concede this case, then her response should so state, and she should cooperate with her opponent in filing a stipulated decision reflecting that concession.) It is further
ORDERED that, no later than August 4, 2023, the Commissioner shall file a reply to Ms. Poland's response (or, if she has filed no response, then he shall file a status report so stating).