Opinion
31487-21
09-08-2022
MANAKSHAJI VARGHESE & SHYNI M. VARGHESE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Christian N. Weiler, Judge.
This case is scheduled for trial at the Court's trial session in Oklahoma City, Oklahoma, beginning October 3, 2022. In this Court, a petitioner has the duty, as part of properly "prosecuting" his/her case, to cooperate and communicate with respondent in order to prepare his/her case for trial (and to resolve between themselves any issues that can be resolved without the Court's involvement). A petitioner's failure to fulfill this duty can result in dismissal of the case "for failure of a petitioner properly to prosecute", pursuant to Rule 123(b). Our standing pretrial order served in this case on May 27, 2022, stated: "The parties must begin discussing settlement and/or preparation of a stipulation of facts (facts on which the parties agree) as soon as possible ...". On September 7, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. The motion alleges that petitioners have failed to respond to multiple letters and calls from respondent. If this is correct, it does not comply with the letter or spirit of the Court's rules and order, and petitioners should immediately telephone respondent (whose name telephone number appears on the IRS's motion) and establish a routine and schedule for his future cooperation in preparing this case for trial.
Accordingly, it is
ORDERED that on or before September 30, 2022, petitioners shall file a written response to respondent's motion to dismiss showing cause why the motion should not be granted and a decision entered for the amount and for the year set forth in respondent's motion.