Opinion
8011-23S
08-23-2024
THOMAS L. STUARD & MARIANNE R. STUARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge
This case is calendared for trial at the session of the Court scheduled to commence on September 23, 2024, in Cincinnati, Ohio.
On August 22, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution, indicating therein that petitioners' views as to the granting of that motion were unknown.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is set for hearing on September 23, 2024, at 10:00 a.m. in Cincinnati, Ohio. Petitioners are advised that failure to appear at the hearing on September 23, 2024, may result in the Court granting respondent's motion and entering an order and decision against petitioners. It is further
ORDERED that the Clerk of the Court shall send with petitioners' copy of this Order information concerning tax clinics available at the Cincinnati, Ohio, trial session usually sent with the Notice of Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event that petitioners should wish to seek assistance with respect to this case. A list of these clinics is also available on the Tax Court's website, https://www.ustaxcourt.gov. Petitioners are advised that tax clinics generally provide assistance and advice to low-income taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.
This Order constitutes official notice of its contents to the parties.