Opinion
1108-21L
04-01-2022
ROGER M. DAIL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
David Gustafson Judge
This case was scheduled to be called for trial in New York City on March 28, 2022. The Commissioner filed a motion (Doc. 9) to dismiss this case for failure to properly prosecute, under Rule 123(b), but we denied the motion without prejudice because we could not rule out the possibility that the motion was premature. We ordered petitioner Roger M. Dail to telephone Chambers for the purpose of conducting a pretrial telephone conference among the judge and the parties, but he did not do so. On March 23, 2022, the Commissioner filed a second motion to dismiss for failure properly to prosecute, alleging that Mr. Dail continued to fail to communicate with his opponent. When this case was called on March 28, 2022, Mr. Dail failed to appear. The Commissioner appeared through counsel and urged that the motion to dismiss be granted. For the reasons stated in the Commissioner's two motions, it is
ORDERED that the motion to dismiss (Doc. 11) is granted. It is further
ORDERED AND DECIDED that respondent may proceed with collection of petitioner's unpaid civil penalty under I.R.C. § 6702 for the taxable year 2015, as described in the "Notice of Determination Concerning Collection Actions Under Sections 6320 or 6330 of the Internal Revenue Code" dated February 9, 2021.