Opinion
21305-22
07-09-2024
NASHA R. CHARIAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Albert G. Lauber, Judge
Upon examination of petitioner's Federal income tax return for 2020, the Internal Revenue Service (IRS or respondent) disallowed the Earned Income Credit and Child Tax Credit claimed on that return. The IRS sent petitioner a timely notice of deficiency, determining a deficiency of $7,320 and a penalty of $1,489.20 under I.R.C. § 6676(a) for the erroneous claim for refund or credit.
Petitioner timely petitioned this Court, and the case was calendared on the Court's January 22, 2024, New York, New York, trial session. On December 22, 2023, respondent filed a motion for continuance, stating his understanding that "[p]eti-tioner was able to reach a basis for settlement with the Appeals Officer assigned to this case, and a decision document was sent to petitioner for signing." By Order served December 27, 2023, we continued the case and directed the parties to file decision documents by February 29, 2024.
On February 28 respondent filed a status report representing that petitioner had not signed the decision document and had been unresponsive to his communications. But respondent indicated that he would keep trying to make contact with petitioner. By Order served February 29, 2024, we directed the parties to file decision documents by April 15, 2024.
On April 15, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution, representing that petitioner had not signed the decision document and continued to be unresponsive to his communications. Counsel for respondent left petitioner a voice message on April 12, 2024, informing her that, if she failed to return his call, he would file the Motion to Dismiss currently before the Court.
By Order served April 17, 2024, we directed petitioner to respond to the Motion to Dismiss by May 16, 2024. If petitioner believed that a settlement had not been reached and wished to proceed to trial, she was directed to "inform the Court by responding to th[e] Order." Petitioner was advised that if she did not file a response, the Court would be inclined to grant the Motion and enter a decision against her for the deficiency and penalty as determined in the notice of deficiency. Petitioner did not file a response by May 16, 2024, or subsequently.
The standing pre-trial order in this case informed petitioner of her obligation to cooperate with respondent in preparing this case for trial or other disposition. Rule 123(b) 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 Order or Rules and has neglected properly to prosecute her case.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed April 15, 2024, 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 the taxable year 2020 in the amount of $7,320.00; and
There is a penalty due from petitioner for the taxable year 2020, under the provisions of I.R.C. § 6676, in the amount of $1.489.20.