Opinion
12731-20S
03-31-2022
PATRICIA MEDINA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Albert G. Lauber Judge
On March 7, 2022, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. By Order served March 9, 2022, we directed petitioner to respond to this Motion by March 24, 2022. We warned petitioner that, if she failed to respond, we would likely dismiss her case and enter decision against her for the amount set forth in respondent's Motion. Petitioner did not respond by that deadline or subsequently.
This case was called from the calendar for the Trial Session of the Court at Los Angeles, California, on March 28, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and requested that his Motion be granted. However, he conceded that petitioner is not liable for the penalty that had been determined under I.R.C. § 6662(a) in the notice of deficiency upon which this case is based.
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." Petitioner has not complied with our orders or Rules, has failed to appear for trial, and has neglected properly to prosecute her case.
Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED:
That there is a deficiency in income tax in the amount of $6, 600.00 due from petitioner for the taxable year 2018; and 1
That there is no penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6662(a). 2