Opinion
35853-21
03-11-2024
JAMES N. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Cary Douglas Pugh, Judge.
We called this case from the calendar of the Court's October 16, 2023, Phoenix, Arizona, trial session for a hearing on respondent's Motion to Dismiss for Lack of Prosecution and petitioner's Motion for Continuance. Both parties appeared and were heard (petitioner through counsel, David M. Kozak). We granted petitioner's Motion for Continuance and took respondent's Motion to Dismiss for Lack of Prosecution under advisement. At the hearing we discussed our concern about petitioner's lack of responsiveness and adopted deadlines for moving the case forward to which the parties agreed. As directed by the Court, respondent filed a Status Report on December 8, 2023, stating that petitioner did not comply with those deadlines. Petitioner did not file a report, even though the Court's October 20, 2023, Order directed the parties (not just respondent) to file one.
As directed by the Court, respondent filed a Status Report on January 23, 2024, advising that petitioner had been uncooperative. Petitioner did not file a Status Report, even though our December 15, 2023, Order again directed the parties (not just respondent) to file one.
On January 25, 2024, we issued an Order to Show Cause to petitioner and petitioner's counsel. We directed petitioner to show cause in writing by February 22, 2024, why this case should not be dismissed for lack of prosecution and a decision entered consistent with respondent's Motion to Dismiss for Lack of Prosecution. We directed petitioner's counsel, David M. Kozak, to show cause in writing by February 22, 2024, why he should not be sanctioned for failure comply with the Court's Orders and Rules. We further ordered that respondent may file a reply to petitioner's response. As of the date of this Order we have received no response from petitioner or petitioner's counsel to our Order to Show Cause.
On March 8, 2024, respondent filed a First Supplement to Motion to Dismiss for Lack of Prosecution. Upon due consideration and for cause more fully shown in the record, it is hereby
ORDERED that the Court's January 25, 2024, Order to Show Cause, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 25, 2023, as supplemented March 8, 2024, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there are deficiencies in income tax, additions to tax, and penalties for the taxable years 2014 through 2017, due from petitioner as follows:
Additions to Tax/Penalty
Year
Deficiency
2014
$96,814.00
$24,178.50
$19,362.80
2015
$168,501.00
$42,125.25
$33,700.20
2016
$414,497.00
$103,624.25
$82,899.40
2017
$567,086.00
$141,771.50
$113,417.20