Opinion
35799-21
02-03-2023
JAMES SHEAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland, Judge.
This case is calendared for trial at the Trial Session of the Court set to commence on February 13, 2023, at the U.S. Custom House located at 200 Chestnut Street, Philadelphia, Pennsylvania 19106, Room 300, 3rd Floor.
On January 19, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Which means that the Internal Revenue Service (IRS) Counsel is asking the Court to end Petitioner Mr. James Shead's case without a trial because he has not been participating in preparation for trial as is required by this Court's rules. Respondent informed the Court that Mr. Shead, has not been responsive as of the date of filing of the IRS' motion. Respondent also informed the Court that both the telephone number respondent's counsel had for Mr. Shead and the telephone number for petitioner respondent found in a program the IRS uses called Accruint are no longer in service. Petitioner, to date, has not updated the Court with a new phone number. Additionally, respondent informed the Court no mail sent by the IRS to Mr. Shead has been returned as "undeliverable." and no response has been received from petitioner.
Upon due consideration, and for cause, it is
ORDERED that, on or before February 13, 2023, petitioner shall show cause in writing as to why respondent's Motion to Dismiss for Lack of Prosecution should not be granted and why the Court should not enter a decision determining that petitioner owes a deficiency in income tax of $3,241.00 for taxable year 2019. Failure to respond may be deemed consent to the relief sought in respondent's motion. It is further