Opinion
1641-21S
02-04-2022
CHARLES J. SMITH JR. & NANCY C. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
This case is scheduled for trial at the remote trial session of the Court scheduled to commence on February 28, 2022, at Richmond, Virginia. On February 2, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
Upon due consideration, it is
ORDERED that, on or before February 24, 2022, petitioners shall file an objection or other response to respondent's Motion to Dismiss for Lack of Prosecution. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, is set for remote hearing on February 28, 2022, at 10:00 AM (ET). Petitioners are advised that failure to comply with the terms of this Order or failure to appear at the remote hearing on February 28, 2022, may result in the Court granting respondent's motion and entering an order and decision against them.
The parties shall refer to the Notice of Trial for the Zoomgov Meeting ID and Passcode.
This Order constitutes official notice to the parties.