Opinion
22482-21
02-28-2023
BOBBY KIDD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Albert G. Lauber, Judge
The Internal Revenue Service (IRS or respondent) determined a deficiency of $6,222 and an accuracy-related penalty of $1,023 due from petitioner for tax year 2018. The deficiency results from a determination that petitioner received unreported income. Petitioner timely petitioned this Court on September 13, 2021.
On November 22, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution in which he represented that, between January 10, 2022, and October 25, 2022, he had attempted to contact petitioner on multiple occasions, but without success. By Order served November 28, 2022, we directed petitioner to file a Response to the Motion by December 15, 2022. Petitioner did not file a Response by December 15 or subsequently.
This case was called from the calendar of the Court's December 19, 2022, Washington, D.C., trial session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and represented that she had recently spoken by phone with petitioner, who stated that he would be unable to appear for trial due to a medical appointment.
By Order served December 22, 2022, we directed petitioner to show cause in writing, on or before January 11, 2023, why respondent's Motion to Dismiss for Lack of Prosecution should not be granted. We specifically directed him to explain in his response why his medical appointment prevented him from appearing for trial on any day during the week-long trial session. We advised petitioner that failure to respond would likely result in the granting of respondent's Motion and entry of decision against him. He did not respond to that Order by the date specified or subsequently.
The standing pre-trial order in this case informed petitioner of his obligation to cooperate with respondent in preparing this case for trial or other disposition. Rule 123(b) of the Tax Court Rules provides that, "[f]or failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court, . . . the Court may dismiss a case at any time and enter a decision against the petitioner." Petitioner has not complied with our orders or Rules, has failed to appear for trial, and has neglected properly to prosecute his case.
Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Court's Order to Show Cause, served December 22, 2022, is hereby made absolute. It is further
ORDERED respondent's Motion to Dismiss for Lack of Prosecution, filed November 22,2022, is granted, and this case is dismissed for lack of proper prosecution by petitioner. It is further
ORDERED and DECIDED: That there is a deficiency in income tax due from petitioner for taxable year 2018 in the amount of $6,222.00; and
That there is a penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6662 in the amount of $1,023.00.