Opinion
12397-20
04-30-2024
WORLDVIEW ENTERTAINMENT HOLDINGS, LLC, ROSELAND VENTURES, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro Judge
On April 1, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 32). In the Motion, respondent moves the Court to dismiss the case and find in its order that there are adjustments to the partnership items of Worldview Entertainment Holdings, LLC, for the taxable years ending December 31, 2016, and December 31, 2017.
By Order served April 3, 2024, the Court directed petitioner to file on or before April 16,2024, a response to respondent's Motion. The Court further set respondent's Motion for hearing at its April 22, 2024, New York, New York, trial session. As of the date of this Order, no response has been received from or on behalf of petitioner.
On April 22, 2024, this case was called from the New York, New York, trial session. The case was later recalled on April 23, 2024. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner. Respondent advised the Court that his attempts to communicate with petitioner have been unsuccessful. Respondent's Motion to Dismiss for Failure to Properly Prosecute was taken under advisement.
Because petitioner has failed to properly prosecute this case, we will grant respondent's Motion to Dismiss for Failure to Properly Prosecute. The Court may dismiss a case at any time and enter a decision against the petitioner for failure to properly prosecute a case, failure to comply with the Rules of this Court or any order of the Court, or for any cause which the Court deems sufficient. Rule 123(b); see, e,g,, Sauers v. Commissioner, 111 F.2d 64, 66-67 (3d Cir. 1985), affg T.C. Memo. 1984-367; see also Stearman v. Commissioner, 436 F.3d 533, 535-537 (5th Cir. 2006), affg T.C. Memo. 2005-39; Colon v. Commissioner, 252 F.3d 662, 662-63 (2d Cir. 2001); Bauer v. Commissioner, 97 F.3d 45, 48-49 (4th Cir. 1996); Edelson v. Commissioner, 829 F.2d 828, 831 (9th Cir. 1987), affg T.C. Memo. 1986-223.
Upon due consideration, and for cause more fully appearing in the Motion and the transcript of the proceedings, it is hereby
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed April 1, 2024, is granted, and this case is dismissed for petitioner's failure to properly prosecute the case. It is further
ORDERED AND DECIDED that the following statement shows the adjustments to the partnership items of Worldview Entertainment Holdings LLC, for the taxable years ending December 31, 2016, and December 31, 2017:
Taxable Year Ended on December 31. 2016
| Partnership Item | As Reported | As Determined |
| Ordinary Income (Loss) | ($2,177,196) | $0 |
| Other Year-End Liabilities | $2,791,161 | $0 |
| Partners' Year-End Capital | ($2,760,740) | ($583,544) |
| Net Earnings (Loss) fi-om SE | ($1,197,458) | $0 |
| Gross Nonfarm Income (Loss) | ($423,510) | $0 |
Taxable Year Ended on December 31. 2017
| Partnership Item | As Reported | As Determined |
| Ordinary Income (Loss) | $140,789 | $371,673 |
| Other Year-End Liabilities | $3,580,360 | $0 |
| Partners' Year-End Capital | ($3,549,974) | ($211,817) |
| Net Earnings (Loss) fi-om SE | $77,434 | $204,420 |
| Gross Nonfarm Income (Loss) | $204,419 | $204,419 |