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Taylor v. Comm'r of Internal Revenue

United States Tax Court
Dec 15, 2023
No. 16815-22S (U.S.T.C. Dec. 15, 2023)

Opinion

16815-22S

12-15-2023

IRA L. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Adam B. Landy, Special Trial Judge

Pending before the Court is the Commissioner's Motion to Dismiss for Lack of Prosecution filed November 21, 2023. Mr. Taylor has not filed a response or an objection to the Commissioner's motion.

Upon due consideration of the foregoing, and for cause, it is

ORDERED that this case is stricken from the Tampa, Florida Trial Session scheduled to commence on December 18, 2023, and the parties are excused from appearing at the calendar call. It is further

ORDERED that, on or before January 12, 2024, Mr. Taylor shall show cause in writing why the Commissioner's Motion to Dismiss for Lack of Prosecution should not be granted and a decision entered in this case. Mr. Taylor is advised that a failure to respond may result in the granting of the Commissioner's pending motion, and a decision being entered for the amounts set forth therein. It is further

ORDERED that Mr. Taylor shall contact the chambers of the undersigned judge at (202) 521-0835 as soon as possible for the purpose of scheduling a conference call to discuss the Commissioner's pending motion. It is further

ORDERED that jurisdiction of this case is retained by the undersigned.

Mr. Taylor is reminded of possible assistance available to respond to this Order to Show Cause and any other issues through low-income taxpayer clinics which can be found on the Court's website at https://www.ustaxcourt.gov/clinics.html and a list is also attached to this Order.

DO YOU NEED HELP WITH YOUR TAX COURT CASE?

Dear Tax Court Petitioner:

The United States Tax Court is forwarding this notice because you have requested Tampa, FL, as your place of trial and you are not represented by counsel.

There are organizations (tax clinics) in your area that may represent you free of charge if you meet certain qualifications. If a tax clinic agrees to assist or represent you, the tax clinic can advise and assist you in resolving your case by settlement or trial. The tax clinics are not part of either the Internal Revenue Service or the United States Tax Court. Languages other than English may be offered by a tax clinic. However, all Tax Court proceedings are conducted in English. The tax clinics that serve the city requested for your trial are:

Bay Area Legal Services Low Income Taxpayer Clinic 1302 N 19th Street, Suite 400, Tampa, FL 33605-5230 Serving the counties of Hillsborough and Pasco www.bals.org

1-813-232-1343 1-800-625-2257 1-800-955-8771/TTY

Gulfcoast Legal Services Low Income Taxpayer Clinic 1112 Manatee Avenue East, Bradenton, FL 34208 Serving the counties of Pinellas, Manatee, Sarasota, Charlotte, DeSoto, and Lee www.gulfcoastlegal.org

1-941-746-61511-800-230-5920

Florida Rural Legal Services Low Income Taxpayer Clinic 3210 Cleveland Ave, Suite # 101, Fort Myers, FL 33901 Serving the counties of Lee, Hardee, Highlands, Polk, Charlotte, DeSoto, Glades, Hendry, Martin, and Okeechobee www.frls.org

1-888-582-3410 1-239-334-4554

You should contact a tax clinic as soon as possible to inquire about possible representation in your case. Delay in contacting a clinic may make it more difficult for the clinic to assist you or for you to properly prepare your case. The United States Tax Court does not recommend a particular tax clinic. However, the Court encourages you to contact a tax clinic.


Summaries of

Taylor v. Comm'r of Internal Revenue

United States Tax Court
Dec 15, 2023
No. 16815-22S (U.S.T.C. Dec. 15, 2023)
Case details for

Taylor v. Comm'r of Internal Revenue

Case Details

Full title:IRA L. TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Dec 15, 2023

Citations

No. 16815-22S (U.S.T.C. Dec. 15, 2023)