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Dalton v. Comm'r of Internal Revenue

United States Tax Court
Jun 8, 2022
No. 4133-21 (U.S.T.C. Jun. 8, 2022)

Opinion

4133-21

06-08-2022

ANTHONY BYRON DALTON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Tamara W. Ashford, Judge

This case is currently calendared for trial at the Session of the Court commencing on June 13, 2022, in Tampa, Florida. On May 23, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. By Order served on the parties on May 23, 2022, the Court ordered petitioner to (1) contact the chambers of the undersigned as soon as possible for the purpose of scheduling a conference call to discuss respondent's motion and the status of this case and (2) show cause in writing, on or before June 6, 2022, why this case should not be dismissed for failure to properly prosecute. Petitioner contacted the undersigned's chambers and on June 3, 2022, the undersigned held a telephone conference with the parties to discuss the status of this case. During the telephone conference, petitioner stated that he had documentation supporting his position that he was entitled to certain credits and head of household filing status for the 2019 taxable year (which is the year at issue). The Court instructed (1) petitioner to email that documentation to respondent for review and (2) respondent to apprise the Court, after reviewing the documentation, whether the documentation sufficiently supports petitioner's position and thus negates any deficiency in income tax for 2019.

On June 6, 2022, pursuant to the undersigned's oral instruction, respondent filed a Status Report, apprising the Court of the then present status of this case. Respondent reports that after the telephone conference petitioner sent respondent documents supporting his position and that, on the basis of those documents, respondent anticipates that a basis for settlement has been reached but has been unable to reach petitioner via telephone. Upon further inquiry of respondent, respondent informed the Court that there is an overpayment due to petitioner; thus, computations need to be done, and once these computations are received respondent will prepare and send a decision document to petitioner for his review and signature. Upon due consideration, it is hereby

ORDERED that this case is stricken for trial from the June 13, 2022, Tampa, Florida Trial Session of the Court. It is further

ORDERED that the Court's Order to Show Cause, served on the parties on May 23, 2022, is discharged. It is further

ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed May 23, 2022, is denied as moot. It is further

ORDERED that jurisdiction of this case is retained by this Division of the Court. It is further

ORDERED that the parties shall, on or before July 8, 2022, electronically submit to the Court an agreed stipulated decision document or file status reports, separately or jointly, apprising the Court of the then present status of this case.


Summaries of

Dalton v. Comm'r of Internal Revenue

United States Tax Court
Jun 8, 2022
No. 4133-21 (U.S.T.C. Jun. 8, 2022)
Case details for

Dalton v. Comm'r of Internal Revenue

Case Details

Full title:ANTHONY BYRON DALTON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jun 8, 2022

Citations

No. 4133-21 (U.S.T.C. Jun. 8, 2022)