Opinion
6152-19
10-17-2022
RICHARD L. CLAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Travis A. Greaves, Judge
Petitioner challenges a notice of deficiency asserting a federal income tax deficiency, an Internal Revenue Code (I.R.C.) § 6651(a)(1) failure-to-file addition to tax, an I.R.C. § 6651(a)(2) failure-to-pay addition to tax, an I.R.C. § 6654 addition to tax for failure to make estimated income tax payments, and I.R.C. § 6601 interest. The Court ordered the parties by October 6, 2022, to submit a stipulated decision or file a joint status report as to the then-present status of this case. As part of his status report filed October 6, 2022, respondent submitted a proposed stipulated decision whereby the parties acknowledge that there is no federal income tax deficiency or additions to tax under the foregoing I.R.C. provisions due from, nor overpayment due to, petitioner for the taxable year 2014. Petitioner further stipulates that he does not contest the self-assessment on the federal income tax return filed after the Internal Revenue Service (IRS) issued the notice of deficiency, that the amount shown on the return remains due and owing, and that he waives the I.R.C. § 6213(a) restrictions prohibiting collection of tax, plus statutory interest, until the decision of the Tax Court becomes final. The status report explains that petitioner has not signed the stipulated decision despite respondent's counsel's requests by email and voicemail. Upon the Court's own motion, it is
ORDERED that on or before November 14, 2022, petitioner shall file a written submission with the Court in which he shall show cause, if any, why his petition should not be dismissed for failure to prosecute, pursuant to Rule 123(b) of the Tax Court Rules of Practice and Procedure, with the effect that the notice of deficiency issued by the IRS to petitioner would be sustained in full pursuant to I.R.C. § 7459(d) and Rule 123(d). If before that date the parties submit a stipulated decision in this matter for the Court's consideration, or if petitioner ratifies the proposed stipulated decision respondent already filed, then the Court will discharge this order to show cause.