Opinion
22553-21
12-28-2023
HEATHER LASHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's January 22, 2024, New York, New York, trial session. With respect to petitioner's 2019 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $30,590.00 and an accuracy related penalty of $3,622.60. The deficiency largely results from a determination that petitioner received unreported income in the form of interest ($202), dividends ($29), income from pensions and annuities ($58,713), and income from wages, salaries, and tips ($34,083). The IRS also determined that petitioner had not substantiated specific Schedule C, Profit or Loss from Business (Sole Proprietorship), travel expenses ($34,083), capital losses ($542), and itemized deductions ($908) claimed on her 2019 tax return.
Petitioner timely petitioned this Court in September 2021, and the case was originally calendared on the Court's October 31, 2022, New York, New York, trial session. On August 22, 2022, petitioner, through her former counsel, filed an unopposed motion for continuance. In that motion, petitioner stated that "it was likely that a settlement would be reached" and that "[a] continuance of trial would allow the parties the opportunity to try and resolve this case administratively prior to preparing for trial on the issues." By Order served August 24, 2022, we granted the continuance.
On February 10, 2023, petitioner's former attorney moved to withdraw, which we granted on April 4, 2023. On December 21, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent represents that since petitioner's former attorney withdrew from the case, he has been unable to reach petitioner at the phone number listed and that she has failed to respond to all discovery requests and letters sent to her address on record.
The standing pre-trial order in this case informed petitioner of her obligation to cooperate with respondent in preparing this case for trial or other disposition. Rule 123(b) of the Tax Court Rules provides that "[f]or failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court, . . . the Court may dismiss a case at any time and enter a decision against the petitioner."
Upon due consideration, it is
ORDERED that, on or before January 18, 2024, petitioner shall file a Response to respondent's Motion to Dismiss for Lack of Prosecution. Petitioner is advised that if she fails to respond, the Court may dismiss her case and enter a decision against her for the deficiency and accuracy-related penalty as determined in the notice of deficiency.
The Court encourages all litigants to register for DAWSON (Docket Access Within a Secure Online Network), the U.S. Tax Court's electronic filing and case management system. By registering, litigants may electronically file and view documents in their Tax Court case. Taxpayers who currently file in paper form or receive paper service from the Court, as petitioner does, may register for DAWSON by sending an email to dawson.support@ustaxcourt.gov.