Opinion
2222-23S
01-26-2024
KEVIN SCOTT SHAMLIN & DONCHA SHAMLIN,Petitioners v. COMMISSIONER OF INTERNAL REVENUE,Respondent
ORDER
Emin Toro, Judge
On January 11, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 11). On January 16, 2024, this case was called from the calendar during the Court's Louisville, Kentucky, trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioners. Respondent advised the Court that his attempts to communicate with petitioners have been unsuccessful. Court personnel attempted unsuccessfully to reach petitioners. Respondent's Motion to Dismiss for Failure to Properly Prosecute was taken under advisement.
On January 18, 2024, the Court issued an Order to Show Cause (Doc. 14), directing petitioners to show cause on or before February 15, 2024, why respondent's Motion to Dismiss for Failure to Properly Prosecute should not be granted.
On January 25, 2024, the Court received the parties' Proposed Stipulated Decision (Doc. 15).
Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed January 11, 2024 (Doc. 11), is denied as moot. It is further
ORDERED that the Court's Order to Show Cause dated January 18, 2024, is discharged.