Opinion
5297-21S
12-13-2023
PRAVEEN RAJKUMAR & IDA CHERYL RAJKUMAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Jennifer E. Siegel Special Trial Judge.
The petition to commence this case was filed on February 22, 2021. The case has been continued for trial once before and was calendared again for trial by Notice Setting Case for Trial served August 2, 2023. It appears that petitioners have resided in Germany since before the case was calendared, though their address of record remains California. We note that none of the Court's Orders or Notices served on petitioners since a change of address was filed in July 2022 have been returned to the Court, and no further change of address had been received. See Tax Court Rule 21(c).
Despite the Court's direction in the Standing Pretrial Order served August 2, 2023, that any such motion be made be made no later than 31 days before the start of the trial session, the Court did not receive a motion for continuance from petitioners. See also Tax Court Rule 133 explaining that
a motion for continuance filed 30 days or less before the date to which it is directed may be set for hearing on that date, but ordinarily will be deemed dilatory and will be denied unless the ground therefor arose during that period or there was good reason for not making the motion sooner.
The Standing Pretrial Order reminded petitioners that the "Court encourages registration for DAWSON, the Court's electronic filing and case management system, so that [petitioners] can electronically file and view documents in [their] case." As of the date of this Order, petitioners have not registered for electronic filing, On December 6, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. On December 8, 2023, respondent supplemented his motion to clarify the request that the Court "find that there is a deficiency in income tax due in the amount of $6,826.00 and a penalty pursuant to I.R.C. § 6662(a) in the amount of $1,365.20 due from petitioners for taxable year 2017."
On December 8, 2023, the Court held a conference call with the parties and reiterated the expectation that the case would be called from the calendar.
The case was called from the calendar of the December 11, 2023, San Francisco, California trial session. Respondent's counsel appeared and was heard. There was no appearance by or on behalf of petitioners. The Court did not receive any kind of statement or other filing from petitioners.
Upon due consideration of the case record and for cause, it is
ORDERED that petitioners shall, on or before February 9, 2024, show cause in writing why respondent's Motion to Dismiss for Failure to Properly Prosecute as supplemented should not be granted and this case dismissed. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Cout is directed to serve an additional copy of this Order on petitioners at Chausseestraße 37, 10115 Berlin, Germany.