Opinion
2833-19
07-08-2022
W.T.F. INC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
On September 11, 2020, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution, docket entry 14. The Court's Order to Show Cause, dated September 17, 2020, docket entry 15, set respondent's motion for remote hearing at the Kansas City, Missouri remote proceedings and directed petitioner by October 5, 2020, to file a written response showing cause why this case should not be dismissed for lack of prosecution and a decision entered against petitioner for the amount and year set forth in respondent's above-referenced motion.
This case was called and recalled from the calendar at the Kansas City, Missouri, remote trial session of the Court on October 5, 2020. Sam Smith appeared for petitioner and counsel for respondent appeared at both the calendar call and recall. The respondent's motion to dismiss for lack of prosecution and the Court's Order to Show Cause were taken under advisement. By Order dated October 5, 2020, the Court continued this case and retained jurisdiction.
This case was again set for hearing on August 9, 2021, at the remote Kansas City, Missouri Special Session and again the respondent's pending motion and the Court's Order to Show Cause were taken under advisement.
On September 8, 2021, respondent filed a Status Report, docket entry 34, with the Court, indicating that she was in possession of petitioner's relevant information regarding petitioner's expenses and sent copies to petitioner Mr. Smith for review and identification of those expenses.
By Order dated March 31, 2022, docket entry 39, as amended on April 7, 2022, docket entry 42, the Court set the Order to Show Cause for remote hearing on respondent's Motion to Dismiss for Lack of Prosecution at the June 13, 2022, Little Rock, Arkansas Trial Session of the Court.
By Order dated June 2, 2022, docket entry 43, the Court directed petitioner on or before June 13, 2022, or at the remote Hearing scheduled June 13, 2022, to file a written response why this case should not be dismissed, and decision entered against petitioner for the amounts and years set forth in respondent's motion.
This case was called for Hearing from the calendar at the remote Little Rock, Arkansas Trial Session of the Court on June 13, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Before recessing, neither the respondent nor the Court were able to reach petitioner's representative Sam Smith to participate in the remote Hearing.
Petitioner had previously been in contact with the Court and respondent's counsel, and petitioner indicated that he would comply with the June 2, 2022, Order and appear or file a written response to respondent's motion on or before the date of the Hearing per the June 2, 2022 Order. Given the foregoing, respondent's Motion to Dismiss for Lack of Prosecution and the Court's September 17, 2020, Order to Show Cause, will again be taken under advisement.
After due consideration, and for cause more fully appearing in the record of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 11, 2020, docket entry 14, is taken under advisement. It is further
ORDERED that the Court's Order to Show Cause, dated September 17, 2020, docket entry 15, is taken under advisement.