Opinion
5826-21
10-31-2023
FRANCIS J. MIGLIOZZI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland Judge
This case was called and recalled for trial at the Trial Session of the Court scheduled to commence on October 23, 2023, at the Alexander Hamilton U.S. Custom House located at 1 Bowling Green Courtroom 610, 6th Floor in New York, New York. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
On October 26, 2023, counsel for 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 Francis J. Migliozzi's case and find that he owes a deficiency in income tax for the taxable year of 2017 in the amount of $6,720.00 and additions to tax pursuant to I.R.C. § 6651(a)(1) in the amount of $1,512.00 for failing to file a tax return; pursuant to I.R.C. § 6651(a)(2) in the amount of $1,680.00 for failing to pay his 2017 taxes; and pursuant to I.R.C. §6654 in the amount of $160.89 for failing to make estimated tax deposits. The IRS is requesting this dismissal action because petitioner has not been in communication with IRS counsel.
IRS counsel indicated in their pretrial memorandum filed with the Court on October 2, 2023, that the IRS conceded two issues in this case, (1) whether petitioner received Form 1099-Misc. income from TD Bank in the amount of $5,763.00 for tax year 2017 and (2) whether petitioner received Form 1099-Misc. income from Empire Healthcare Assurance Inc. in the account amount of $5,015.00 for tax year 2017; thus, the amounts due listed herein are lower than those set forth in the Notice of Deficiency on which this case is based.
Petitioner is encouraged to contact the low-income taxpayer clinics (LITCs) in his locale for assistance in responding to this motion, namely: Queens Legal Services at (917)-661-4500; or Hofstra Law School Federal Tax Clinic Maurice A. Deane School of Law at (516)-463-5934; or Brooklyn Legal Services Corporation at (718)-487-2300; or Brooklyn Low Income Taxpayer Clinic Brooklyn Legal Services NYC at (917)-661-4500.
Upon due consideration, and for cause, it is
ORDERED that, on or before November 22, 2023, Petitioner (Francis J. Migliozzi) 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 determining that petitioner owes a deficiency in income tax in the amount of $6,720.00, an addition to tax pursuant to I.R.C. § 6651(a)(1) in the amount of $1,512.00; an addition to tax pursuant to I.R.C. § 6651(a)(2) in the amount of $1,680.00 and an addition to tax pursuant to I.R.C. §6654 in the amount of $160.89 for the taxable year of 2017.
Petitioner shall mail a copy of their written response to Respondent (IRS Counsel Ryan J. Hough) at IRS Chief Counsel Suite 601, 1600 Stewart Avenue Westbury, NY 11590 and file the original with the Court. Failure to respond may be deemed consent to the relief sought in Respondent's motion.