Opinion
5346-23
03-27-2024
ARMANDA MCMULLIN Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
With respect to petitioners' 2020 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $7,717 and an accuracy-related penalty of $1,543 under I.R.C. § 6662(a). The deficiency results from the IRS's determination that petitioner had unreported nonemployee compensation. Petitioner timely petitioned this Court seeking redetermination of the deficiency. The case is calendared on the Court's April 15, 2024, Washington, D.C., trial session.
On March 25, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Therein he represents that "petitioner ha[s] been completely non-responsive in this case," having failed to respond to all of his communications since August 2023. However, respondent concedes the accuracy-related penalty determined in the notice of deficiency.
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."
In consideration of the foregoing, it is
ORDERED that, on or before April 11, 2024, petitioner shall file a response to the Motion to Dismiss for Failure to Properly Prosecute. Petitioner is advised that, if she fails to respond, the Court will likely dismiss this case and enter a decision against her for the deficiency set forth in the Motion.