Opinion
14631-22
05-02-2023
RYAN CHARLES MINNIG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda Judge
This case was called from calendar of the Court's Denver, Colorado trial session on April 24, 2023. There was no appearance by or on behalf of petitioner Ryan Charles Minnig. Counsel for the Commissioner appeared and was heard. The Court set this case for recall the next day.
On April 25, 2023, the Court recalled this case from the calendar. Again, there was no appearance on or on behalf of Mr. Minnig. Counsel for the Commissioner appeared and was heard. Since the Court had a scheduled remote hearing later in the week in another case, the Court gave Mr. Minnig one last opportunity to appear and be heard on his case.
The Court recalled this case remotely via ZoomGov on April 27, 2023. Mr. Minnig did not appear nor did anyone appear on his behalf. Counsel for the Commissioner appeared and orally moved for sanctions under I.R.C. section 6673. The Court will direct Mr. Minnig to show cause why this case should not be dismissed and why we should not grant the Commissioner's oral motion for sanctions. Should Mr. Minnig fail to file a response, we may grant this case and the Commissioner's oral motion for sanctions.
Upon due consideration and for cause more fully appearing in the transcripts of the proceedings, it is
ORDERED that, on or before May 30, 2023, Mr. Minnig shall show cause in writing as to why the Court should not dismiss this case for lack of prosecution and enter a decision in the amounts as set forth in the notice of deficiency for taxable year 2017. It is further
ORDERED that, on or before May 30, 2023, Mr. Minnig shall file a response to the Commissioner's oral motion for sanctions under I.R.C. section 6673. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.