Opinion
25814-22L
12-07-2023
KENNETH SON & JOSEPHINE N. SON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Lewis R. Carluzzo Chief Special Trial Judge.
This I.R.C. section 6330(d) case is before the Court on respondent's oral motion to dismiss for lack of prosecution, made December 4, 2023, when the case was called from the calendar for trial in Jacksonville, Florida, during the trial session that began on that date in that city, and there was no appearance by petitioners or their attorney. In his oral motion, respondent requests that the Court dismiss the case and allow respondent to proceed with collection as determined in the Notice of Determination, November 10, 2022 (Notice), a copy of which is attached to the petition.
Prior to the trial session, petitioners' attorney informally contacted the Court and advised that he suffered a serious injury and would not be able to appear for trial as scheduled, and further that his injury precluded a formal request for relief by way of motion. Nothing submitted allows the Court to consider the seriousness of any injury that petitioners' attorney might have suffered or assess the merits of his claim that he could not formally contact the Court to move for a continuance or other relief.
Premises considered, it is
ORDERED that not later than January 3, 2024, petitioners, through their attorney or otherwise, show cause in writing why this case should not be dismissed for lack of prosecution. It is further
ORDERED that in addition to regular service on the parties, the Clerk of the Court serve a copy of this Order to Show Cause directly on petitioners at the address shown for them in the Notice.