Opinion
12583-19
11-02-2021
Edmund F. Skerritt & Marilyn R. Skerritt Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Christian N. Weiler, Judge
This case is scheduled for trial at the Court's December 13, 2021, Jacksonville, Florida remote trial session. In this Court, a petitioner has the duty, as part of properly "prosecuting" his/her case, to cooperate and communicate with respondent in order to prepare his/her 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 of a petitioner properly to prosecute", pursuant to Rule 123(b). Our Standing Pretrial Order served in this case on July 15, 2021, 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 ...."
On October 29, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution. The motion alleges that petitioners have failed to respond to multiple letters and calls from respondent. The motion also moves the Court to enter a decision for the tax years 2016 and 2017 in the amounts set forth in the notice of deficiency dated April 11, 2019.
Accordingly, it is
ORDERED that, no later than November 19, 2021, petitioners shall show cause in writing why respondent's Motion to Dismiss for Lack of Prosecution should not be granted and a decision entered for the amounts and for the years set forth in respondent's motion.