Opinion
30227-21L
11-14-2022
MATTHEW KOWALCZYK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland Judge
This case was called at the Trial Session of the Court scheduled to commence on November 7, 2022, at the Celebrezze Federal Building located at 1240 East 9th Street in Cleveland, Ohio, Courtroom No. 3013. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard.
On November 8, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution, which means that the Internal Revenue Service (IRS) is asking this Court to end petitioner Matthew Kowalczyk's case and allow the IRS to levy his assets, including bank accounts, to collect an assessed income tax liability and penalties related to 2015 tax year.
Upon due consideration, and for cause, it is
ORDERED that, on or before December 7, 2022, petitioner (Matthew Kowalczyk) shall show cause in writing as to why respondent's Motion to Dismiss for Lack of Prosecution should not be granted and why the Court should not enter a decision sustaining the Notice of Determination that a levy should proceed. Petitioner shall mail a copy of his written response to respondent's counsel (Nancy P. Klingshirn) and file the original with the Court. Failure to respond may be deemed consent to the relief sought in respondent's motion.