Opinion
5926-20
03-08-2023
TAI D. NGUYEN & THI NGUYEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall, Judge
On February 1, 2023, respondent filed a motion to dismiss for lack of prosecution.
On February 10, 2023, the Court issued an order directing petitioners to file on or before February 22, 2023, a response to respondent's motion to dismiss for lack of prosecution. Petitioners filed no such response.
On February 27, 2023, this case was called from the calendar for the remote Trial Session of the Court for cases in which Portland, Oregon, was the place of trial. There was no appearance by or on behalf of petitioners. Respondent appeared and was heard.
Upon due consideration, and for cause more fully appearing in the transcript of this proceeding, it is
ORDERED that, on or before March 29, 2023, petitioners shall file a response to respondent's motion to dismiss for lack of prosecution filed February 1, 2023. In that response, petitioners shall outline in detail: (1) their reasons for asserting that respondent's notice of deficiency is erroneous; (2) the evidence they would present at trial to support their assertions that respondent's notice of deficiency is erroneous; (3) why their failure to file a pretrial memorandum and appear at the trial in this case held on February 27, 2023, was not due to petitioners' negligence or disregard for the Court's orders; and (4) why respondent would not be prejudiced if the Court were to deny respondent's motion to dismiss for lack of prosecution and set another date for trial. It is further
ORDERED that jurisdiction is retained by the undersigned.