Opinion
35661-21
12-12-2022
KELSEY GRACE KISSANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro Judge
This is a deficiency case. On October 26, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 11). Respondent moves that the Court dismiss the case and find in its order that there is a deficiency in income tax in the amount of $20,852.00 due from petitioner for the 2019 taxable year and that there is a penalty in the amount of $4,170.00 due from petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662(a).
By Order served October 27, 2022, the Court directed petitioner to file on or before November 10, 2022, a response to respondent's motion. The Court further set respondent's motion for hearing at its December 5, 2022, New York, New York, trial session .
As of the date of this Order, no response has been received from or on behalf of petitioner.
The case was called on December 5, 2022, and recalled on December 6, 2022. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner. Respondent advised the Court that her attempts to communicate with petitioner have been unsuccessful. Court personnel attempted unsuccessfully to reach petitioner. Respondent's Motion to Dismiss for Failure to Properly Prosecute was taken under advisement.
Because petitioner has failed to properly prosecute this case, we will grant respondent's Motion to Dismiss. The Court may dismiss a case at any time and enter a decision against the petitioner for failure to properly prosecute a case, failure to comply with the Rules of this Court or any order of the Court, or for any cause which the Court deems sufficient. Rule 123(b); Colon v. Commissioner, 252 F.3d 662, 662-63 (2d Cir. 2001); see also Stearman v. Commissioner, 436 F.3d 533, 535-37 (5th Cir. 2006), aff 'g T.C. Memo. 2005-39; Bauer v. Commissioner, 97 F.3d 45, 48-49 (4th Cir. 1996); Edelson v. Commissioner, 829 F.2d 828, 831 (9th Cir. 1987), aff 'g T.C. Memo. 1986-223.
Upon due consideration, and for cause more fully appearing in the transcripts of the proceedings, it is hereby
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed October 26, 2022, is granted, and this case is dismissed by reason of petitioner's failure to properly prosecute the case. It is further
ORDERED AND DECIDED that there is a deficiency in income tax in the amount of $20,852.00 due from petitioner for the 2019 taxable year and;
That there is a penalty in the amount of $4,170.00 due from petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662(a).