Opinion
9885-20
07-01-2022
ANTHONY JACKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Courtney D. Jones Judge
On April 29, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar at the Des Moines, Iowa Remote Trial Session of the Court on May 9, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
The Court then ordered petitioner to show cause, on or before June 23, 2022, why respondent's Motion to Dismiss should not be granted and a decision entered against petitioner as set forth in respondent's Motion. The Order advised petitioner that failure to respond would likely result in the Court granting respondent's motion and entering an order and decision against petitioner.
To date, the Court has not received a response to the Court's Order to Show Cause, objection to respondent's Motion to Dismiss for Lack of Prosecution, returned mail, or any other correspondence from petitioner.
Giving due regard to the representations contained in respondent's Motion to Dismiss, and due to petitioner's failure to respond to the Court's Order to Show Cause, failure to appear for trial, and failure to otherwise prosecute this case, it is
ORDERED that the Court's May 13, 2022, Order to Show Cause is made absolute. It is further
ORDERED that respondent's April 29, 2022, Motion to Dismiss for Lack of Prosecution is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in Federal income tax due from petitioner of $7,020, and penalty under I.R.C. § 6662(a) of $1,404, for 2017.