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Cowart v. Comm'r of Internal Revenue

United States Tax Court
Jan 10, 2023
No. 31469-21S (U.S.T.C. Jan. 10, 2023)

Opinion

31469-21S

01-10-2023

SAVAUNTA DEMON COWART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris, Judge

This case is calendared for trial at the Court's January 30, 2023, Birmingham, Alabama remote Trial Session. Because this trial session is being conducted remotely, the place of trial is for administrative purposes only.

On January 6, 2023, docket entry 10, respondent filed a Motion to Dismiss for Failure to Properly Prosecute which requests that the Court dismiss this case for failure to properly prosecute and find in its Order that there is a deficiency in income tax due from petitioner for the taxable year 2020 in the amount of $5,612.00, and that there is no penalty due from petitioner for the taxable year 2020 under the provisions ofl.R.C. § 6662(a).

After due consideration, and for cause, it is

ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed January 6, 2023, docket entry 10, is set for Hearing at 10:00 a.m. CT (11:00 a.m. ET) on Monday, January 30, 2023, at the remote Birmingham, Alabama Trial Session of the Court commencing on January 30, 2023.

Petitioner is reminded that failure to properly prosecute your case could result in this case being dismissed.


Summaries of

Cowart v. Comm'r of Internal Revenue

United States Tax Court
Jan 10, 2023
No. 31469-21S (U.S.T.C. Jan. 10, 2023)
Case details for

Cowart v. Comm'r of Internal Revenue

Case Details

Full title:SAVAUNTA DEMON COWART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jan 10, 2023

Citations

No. 31469-21S (U.S.T.C. Jan. 10, 2023)