IN THE DISTRICT COURT OF THE VIRGIN ISLANDS 
DIVISION OF ST. THOMAS AND ST. JOHN 
 
 
MARK JOSEPH, 
) 
 
 
 
 
Civil No. 2020-17 
 
 
 
 
) 
                                 Plaintiff, 
) 
 
) 
vs. 
) 
 
) 
VIRGIN ISLANDS BUREAU OF 
INTERNAL REVENUE, 
 
) 
) 
) 
                                 Defendant.                      ) 
_____________________________________ ) 
 
REPORT AND RECOMMENDATION 
 
On February 19, 2020, plaintiff filed a pro se complaint.  [ECF 1].  On June 29, 2020, the 
Court ordered plaintiff to inform the Court on or by April 20, 2020, whether he seeks to have the 
Court treat his petition as a small tax case under the Local Rules of Civil Procedure and the Rules 
of the United States Tax Court.  [ECF 2] at 1.  The Court also directed the Clerk of Court to mail 
plaintiff a copy of the Court’s motion to proceed in forma pauperis (“IFP”) and ordered plaintiff 
to either remit the filing fee or move for IFP status by April 20, 2020.  Id.  To date, plaintiff has 
done neither. 
Accordingly, the premises considered, the Court recommends that plaintiff’s complaint be 
DISMISSED for failure to prosecute.   
Any objections to this Report and Recommendation must be filed in writing within 14 days 
of receipt of this notice.  Failure to file objections within the specified time shall bar the aggrieved 
party from attacking such Report and Recommendation before the assigned District Court Judge.  
28 U.S.C. § 636(b)(1); LRCi 72.3. 
 
Dated:  August 25, 2021 
 
 
 
        S\ 
 
 
 
RUTH MILLER 
United States Magistrate Judge 
Case: 3:20-cv-00017-RAM-GAT     Document #: 5     Filed: 08/25/21     Page 1 of 1