Opinion
3817-22
05-31-2024
GERMYRA SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh Judge
On April 1, 2024, respondent filed a Motion for Continuance. Respondent's motion advised that petitioner had not filed an Amended Petition and respondent had not filed an Answer in this case. We granted respondent's motion, and this case was stricken from the Court's May 6, 2024, New Orleans, Louisiana trial session and continued, and jurisdiction was retained by this Division of the Court.
The petition in this case was filed on February 22, 2022. Since that time, petitioner has filed nothing further, ignoring multiple Orders issued by the Court directing petitioner to respond. Most recently, we directed petitioner to file an Amended Petition by May 8, 2024. We advised petitioner that if she failed to comply with the Order, the Court would deem her to have abandoned her case and would dismiss her case for failure to prosecute and enter decision for respondent. To date, petitioner has not complied with that Order.
Upon further review of the record, we have determined that the Petition in this case is sufficient to confer jurisdiction and therefore we will not require petitioner to file an Amended Petition. We remain concerned that petitioner has not responded to our orders but conclude on the record before us that requiring respondent to answer and allowing petitioner one last opportunity to prosecute her case by responding to respondent and the Court is appropriate. We emphasize to petitioner the consequences of her ignoring respondent or us: Rule 123(b) provides that "failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court" may result in the Court dismissing "a case at any time and enter[ing] a decision against the petitioner." Rule 123(b), Tax Court Rules of Practice and Procedures. Upon due consideration and for cause, it is
ORDERED that petitioner is no longer required to file an Amended Petition. It is further
ORDERED that, on or before July 30, 2024, respondent shall file an Answer in this case. It is further
ORDERED that jurisdiction of this case is no longer retained by the undersigned and this case is restored to the general docket.