Opinion
22383-22
10-24-2023
JACOB JEREMIAH STAMPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL AND DECISION
Courtney D. Jones, Judge
This case was called from the calendar of the Court's September 11, 2023, trial session for Denver, Colorado. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard. During the session, respondent filed a Motion to Dismiss for Failure to Properly Prosecute and indicated that the petitioner has a new mailing address.
The Court issued an Order changing petitioner's address of record (Doc. 14). The Court then ordered petitioner to show cause, on or before October 11, 2023, why respondent's motion to dismiss should not be granted and a zero-deficiency decision entered in this case. In its Order to Show Cause, the Court warned petitioner that failure to respond to it would likely result in the granting of respondent's motion and entry of decision against petitioner. To this date, the Court has not received a response to its Order to Show Cause, objection to respondent's Motion to Dismiss for Lack of Prosecution, or any other correspondence from petitioner.
On October 13, 2023, the Court received returned mail of the Court's Order to Show Cause sent to petitioner's address of record in this case. The Court made a good faith effort to reach petitioner at his address of record and notes that the Notice of Trial, issued April 26, 2023, sent to petitioner's address as listed on the petition was not returned to the Court by the USPS. See also Tax Court Rule 21(c). However, petitioner failed to appear at trial.
Giving due regard to the representations contained in respondent's motion to dismiss, and due to petitioner's failure to respond to the Court's Order to Show Cause, failure to appear for trial, and failure to otherwise prosecute this case, it is
ORDERED that the Court's September 14, 2023, Order to Show Cause (Doc. 14) is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute (Doc. 11), filed September 14, 2023, is granted, and this case is dismissed. It is further
ORDERED AND DECIDED: that there is no deficiency in income tax and no penalties for the taxable year 2020, as set forth in the statutory notice dated July 11, 2022, due from petitioner as follows:
Year
Deficiency
Addition to Tax/Penalty I.R.C. § 6662
Addition to Tax/Penalty I.R.C. § 6676
2020
$0
None
None