Opinion
14714-22
02-01-2024
TEMEKO MEEKS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Tamara W. Ashford, Judge.
This standalone I.R.C. § 6015 case is currently calendared for trial at the remote Session of the Court commencing on February 26, 2024. On January 29, 2024, respondent's counsel filed a Motion to Dismiss for Failure to Properly Prosecute. Therein, respondent's counsel states that the Internal Revenue Service Independent Office of Appeals (Appeals) has attempted but been unsuccessful in contacting petitioner. Respondent's counsel also states that on March 6, 7, and 30, 2023, she attempted to contact petitioner by telephone but could not leave a voicemail message, and on March 31, 2023, she mailed a letter to petitioner requesting that she contact the assigned Appeals officer. Respondent's counsel further states that on June 15, 2023, she emailed petitioner asking her to call the Appeals officer; petitioner responded and requested the Appeals officer's telephone number, which respondent's counsel provided to her but, according to respondent's counsel, the Appeals officer did not hear from petitioner.
In her motion, respondent's counsel also states that she has determined that petitioner is entitled to full relief under I.R.C. § 6015(b), and on December 1, 2023, she attempted to contact petitioner by telephone to inform her of this concession; she left a voicemail message but did not hear back from petitioner. Respondent's counsel further states that on December 14, 2023, she mailed a decision document to petitioner at her address of record with the Court reflecting the concession, and on January 3, 2024, she left petitioner a voicemail message but did not hear back from her. However, respondent's counsel states that on January 8, 2024, petitioner filed with the Court a letter indicating that she had been forced to move; accordingly, on January 14, 2024, respondent's counsel mailed another copy of the decision document to petitioner to the return address on the envelope containing petitioner's letter. Finally, respondent's counsel states that on January 25, 2024, she again attempted to contact petitioner by telephone; she left a voicemail message but still has not heard back from her.
It would be helpful for the Court to hear from petitioner regarding respondent's motion and the status of this case. Upon due consideration, it is hereby
ORDERED that petitioner shall contact the chambers of the undersigned Judge at (202) 521-0822 as soon as possible for the purpose of scheduling a conference call to discuss the Motion to Dismiss for Failure to Properly Prosecute, filed January 24, 2024, and the status of this case. It is further
ORDERED that petitioner shall show cause in writing, on or before February 14, 2024, why this case should not be dismissed for failure to properly prosecute. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner in care of 2100 Harvard Boulevard, #330, Sacramento, California 95815. It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order, copies of the Court's Notice of Remote Proceeding and Standing Pretrial Order, served on November 3, 2023. Petitioner is reminded of Rule 21(c) of the Tax Court Rules of Practice and Procedure, which requires any party to promptly notify the Court of a change of mailing address by filing with the Court a Notice of Change of Address.