Opinion
21512-22
08-11-2023
ORDER
Joseph W. Nega, Judge
This case is calendared for trial at the session of the Court scheduled to commence on September 18, 2023, in Baltimore, Maryland.
On August 11, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute, indicating therein that petitioner's views as to the granting of that motion were unknown.
Upon due consideration, it is
ORDERED that, on or before September 11, 2023, petitioner shall file a response to respondent's Motion to Dismiss for Failure to Properly Prosecute, filed August 11, 2023. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute is set for hearing on September 18, 2023, at 10:00 a.m. Petitioner is advised that failure to comply with this order or failure to appear at the hearing on September 18, 2023, may result in the Court granting respondent's motion and entering an order and decision against petitioner. It is further
ORDERED that the Clerk of the Court shall send with petitioner's copy of this Order information concerning tax clinics available at the Baltimore, Maryland, calendar usually sent with the Notice of Setting Case for Trial that may offer free legal assistance to low-income taxpayers in the event that petitioner should wish to seek assistance in responding to the motion or with respect to this case generally. A list of these clinics is also available on the Tax Court's website, https://www.ustaxcourt.gov. Petitioner is advised that tax clinics generally provide assistance and advice to lowincome taxpayers who have disputes with the IRS. However, tax clinics are not part of the IRS or the Court, and the Tax Court does not endorse any particular clinic.
This Order constitutes official notice to the parties.