Opinion
16073-19
03-10-2022
MELODIE F. TAYLOR & TRUDELL TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Juan F. Vasquez Judge
On July 15, 2020, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. By Order filed on July 28, 2020, the Court ordered petitioners to file an objection to respondent's motion on or before August 27, 2020. Petitioners did not file an objection. The Court set respondent's motion for hearing at the remote trial session of the Court on November 15, 2021, for cases where Los Angeles, California, was listed as the place of trial. When this case was called from the calendar at that trial session, petitioner Melodie F. Taylor and respondent appeared and were heard. Ms. Taylor orally moved to continue the case.
By Order filed on November 18, 2021, the Court granted Ms. Taylor's oral motion to continue, held respondent's motion to dismiss in abeyance, and set this case for trial at the remote trial session of the Court on March 28, 2022, for cases where Albuquerque, New Mexico, was listed as the place of trial. The Court also (1) ordered the parties to file separate status reports on or before December 15, 2021, (2) ordered Ms. Taylor to provide respondent with all documents and materials that she expects to use at trial on or before February 18, 2022, and (3) ordered the parties to submit a stipulated decision or file separate status reports on or before February 18, 2022.
On December 14, 2021, respondent filed a Status Report stating that, since the November 15, 2021, hearing, petitioners had not contacted respondent's counsel or provided any documents concerning the issues in this case. On February 18, 2022, respondent filed a Status Report stating that respondent's counsel has had no communications with petitioners other than one phone call with Ms. Taylor. Since the November 15, 2021, hearing, respondent has not received any documents or materials from petitioners. Respondent also reports in the February 18, 2022, Status Report that respondent has conceded the I.R.C. § 6662(a) accuracy-related penalty determined in the notice of deficiency.
Petitioners have not filed any status reports since we issued our November, 18, 2021, Order.
The foregoing considered, it is
ORDERED that, on or before March 25, 2022, petitioners shall show cause, in writing, why respondent's Motion to Dismiss for Failure to Properly Prosecute, filed July 15, 2020, should not be granted and a decision entered in this case.