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Golda v. Commissioner of Internal Revenue

United States Tax Court
Jun 17, 2021
No. 16403-18 (U.S.T.C. Jun. 17, 2021)

Opinion

16403-18

06-17-2021

Thomas D. Golda & Lisa A. Golda, Petitioners v. Commissioner of Internal Revenue, Respondent


ORDER

Emin Toro, Judge.

On April 13, 2021, petitioners' counsel Steven L. Powell filed a Motion to Withdraw as Attorney for Petitioners (Doc. 34). By Order served April 15, 2021, petitioners were directed to file a response to Mr. Powell's motion. No response was received by or on behalf of petitioners, and the USPS returned the Court's Order undelivered. By Order served April 27, 2021, Mr. Powell's motion was granted, and Mr. Powell was withdrawn as attorney of record in this matter. The April 27, 2021, Order reminded the parties that the case remained calendared for trial at the Court's remote trial session scheduled on May 3, 2021.

On April 28, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 39). On May 3, 2021, the case was called from the calendar at the Court's Omaha, Nebraska, remote trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioners. The undersigned judge took respondent's pending motion under advisement. By Order served May 4, 2021, petitioners were directed to file an objection or other response to respondent's Motion to Dismiss for Lack of Prosecution on or before June 3, 2021.

On June 10, 2021, petitioners, represented by new counsel, filed an Opposition to Motion to Dismiss for Lack of Prosecution (Doc. 45). The Opposition sets out reasons for petitioners' lack of diligence in pursuing this case so far and seeks another opportunity for petitioners to cooperate with respondent and provide respondent's counsel with additional documentation in an effort to resolve the case.

In view of the foregoing, the Court will hold respondent's Motion to Dismiss for Lack of Prosecution in abeyance. In addition, the Court will add this case to its November 15, 2021, remote trial session, where Dallas, Texas, is listed as the place of trial. Because all trial sessions are being conducted remotely, this place of trial is for administrative purposes only. The Court notes that it does not anticipate granting any further continuances in this case given the time petitioners have already had to prepare for trial. Upon due consideration, it is hereby

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed April 28, 2021, is held in abeyance. It is further

ORDERED that this case is calendared for trial during the Court's November 15, 2021, Dallas, Texas, remote trial session. It is further

ORDERED that the Clerk of the Court shall serve on the parties (1) a Notice of Remote Proceeding containing comprehensive instructions on how to participate in the above-referenced remote proceeding and (2) a copy of the Standing Pretrial Order for the Court's November 15, 2021, Dallas, Texas, remote trial session. It is further

ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioners at their address of record.


Summaries of

Golda v. Commissioner of Internal Revenue

United States Tax Court
Jun 17, 2021
No. 16403-18 (U.S.T.C. Jun. 17, 2021)
Case details for

Golda v. Commissioner of Internal Revenue

Case Details

Full title:Thomas D. Golda & Lisa A. Golda, Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Jun 17, 2021

Citations

No. 16403-18 (U.S.T.C. Jun. 17, 2021)