Opinion
17992-19P
11-17-2022
ZOLA JANE PUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge.
This case was originally calendared for trial at the March 22, 2021, Trial Session of the Court in Dallas, Texas. By Order of the Court dated February 12, 2021, this case was stricken for trial and jurisdiction of this case was retained by this Division of the Court.
On October 12, 2022, the Court issued an Order denying Respondent's Motion for Summary Judgment. The case now needs to proceed to trial. On October 27, 2022, the Court contacted both parties informally via telephone to attempt to schedule a conference call regarding the Court's upcoming Dallas, Texas trial session. Respondent provided the Court availability for such a call; however, petitioner informed the Court that she did not wish to engage with the Court regarding her case at this time and would not be available for a conference call. Our Court requires parties to properly prosecute their case and follow the Tax Court Rules of Practice and Procedure. Under Rule 123(b) of our rules the Court may, dismiss a case and enter a decision against petitioners for failure to properly prosecute their case. Thus, it is petitioner's responsibility to diligently prepare her case for trial and attend the trial session. As such, the Court will proceed with scheduling this case for trial at its January 23, 2023, Trial Session in Dallas, Texas, a location selected for trial when the Petition was filed in this case.
Upon due consideration, and for cause, it is
ORDERED this case be set for trial at the Court's Trial Session in Dallas, Texas set to commence on January 23, 2023. It is further
ORDERED that the Clerk of the Court shall serve on petitioner (1) a copy of this order, and (2) the Standing Pretrial Order for the Court's January 23, 2023, Trial Session in Dallas, Texas.