Opinion
2429-23S
01-31-2024
MUHAMMAD E. KHAN & SITI Z. TALIB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy Special Trial Judge
This case is presently calendared for trial at the Court's February 5, 2024, New York, New York, trial session.
On December 22, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. In the Commissioner's Motion, he states that petitioners have been nonresponsive to his communication attempts to resolve this case. The Commissioner moved the Court to enter a decision for no deficiency for the taxable year at issue. The Motion does not address any possible overpayment due to petitioners. By Order served December 27, 2023, the Court ordered petitioners to file an objection, by January 16, 2024, stating why this Court should not dismiss this case for lack of prosecution. Petitioners failed to file a response or an objection to the Commissioner's Motion.
The Court held a conference call with the parties on January 29, 2024, to discuss the pending motion and the case generally. During the conference call, the Court noted that the notice of deficiency suggested a frozen refund existed for the taxable year at issue. In response, petitioner Muhammad E. Khan orally stated that petitioners were not seeking an overpayment for the taxable year at issue, and they do not object to the Court granting the Commissioner's Motion. Counsel for the Commissioner requested an opportunity to review petitioners' account transcript, in conjunction with the notice of deficiency, to confirm whether an overpayment exists.
On January 30, 2024, the Commissioner filed a supplement to his Motion confirming that the frozen refund, raised in the notice of deficiency, was issued to petitioners in February 2023. Thus, the Commissioner maintains that the Court should grant his Motion, as supplemented, and decide that there is no deficiency due from, nor overpayment due to, petitioners.
Upon due consideration of the Commissioner's Motion and for cause, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed December 22, 2023, and as supplemented January 30, 2024, is granted, and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2020.