Opinion
17890-19
10-07-2022
ANDREW B. WEST, Petitioner 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 October 17, 2022, in San Antonio, Texas. On September 9, 2022, petitioner's counsels filed a Motion to Withdraw as Counsel and on September 26, 2022, filed a First Supplement to Motion to Withdraw as Counsel. On September 28, 2022, the Court withdrew petitioner's counsels from the record of this case and service of the Court's Order was made on all parties. It has come to the Court's attention that both filings did not attach certificate of services demonstrating that the motion to withdraw as counsel and first supplement to motion to withdraw as counsel were served on petitioner. The Court will serve these filings on petitioner at his address of record.
We also take this opportunity to remind petitioner that he has a duty as part of properly "prosecuting" his case, to cooperate and communicate with his opponent (counsel for the Commissioner) in order to prepare his case for trial (and so that the parties can resolve among 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 ... properly to prosecute", pursuant to Rule 123(b). Our standing pretrial order (Doc. 9) served in this case on March 1, 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.... If a party has trouble communicating with another party or complying with this Order, that party should tell the Judge right away ...."
Therefore, we expect petitioner to cooperate and work with respondent in attempting to resolve the case and/or prepare the case for trial. In view of the foregoing, it is
ORDERED that the Clerk of the Court shall re-serve on petitioner together with this Order on petitioner copies of the Motion to Withdraw as Counsel (Doc. 31) and First Supplement to Motion to Withdraw as Counsel (Doc. 36). It is further
ORDERED that this case will be called on October 17, 2022, during the Court's San Antonio, Texas, Session of the Tax Court, and the parties shall appear at the calendar call at 10:00 a.m. on October 17, 2022, in San Antonio, Texas. It is further
ORDERED that petitioner shall be responsible for preparing his case for trial, for cooperating with his opponent, and for complying with this Court's rules and orders. Petitioner should review the Court's Order calendaring this case for trial, and the Court's Standing Pretrial Order both served August 1, 2022.