Opinion
14278-22S
10-13-2023
OSCAR ALONZO ZARATE & ROSA M. CRUZ ROMERO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh Judge
This case was set for trial at the October 10, 2023, Birmingham, Alabama, trial calendar. When the case was called from the calendar, counsel for respondent appeared and was heard. Petitioners did not appear. During a recess, the Court was able to reach Mr. Zarate by telephone. In a conference call during that recess, Mr. Zarate informed the Court and counsel for respondent that he had an attorney who advised him that he did not have to appear. The Court reviewed its records and found no entry of appearance by an attorney or other authorized practitioner on behalf of petitioners. Respondent's counsel informed the Court and Mr. Zarate that they had not been contacted by any counsel for petitioners either. We advised Mr. Zarate that petitioners' counsel needed to contact the Court and counsel for respondent immediately. We further advised the parties that if respondent's counsel did not hear from Mr. Zarate or his counsel, respondent should file a motion to dismiss for failure to properly prosecute. Respondent did so on October 12, 2023. Upon due consideration, therefore, it is
ORDERED that, on or before November 13, 2023, petitioners shall show cause in writing why we should not grant respondent's motion and dismiss this case for failure to properly prosecute. Petitioners should explain in detail what steps they have taken to work with respondent's counsel to prepare this case for trial or other disposition.