Opinion
1264-23
07-01-2024
GERALD A. MILLS, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda, Judge
On April 11, 2024, the Commissioner filed a motion to dismiss for failure to properly prosecute, which he later supplemented on May 15, 2024. The Court issued an Order directing petitioner Gerald A. Mills, Jr. to file a response to the motion and to appear at the Court's May 20, 2024, Dallas, Texas trial session for a hearing on the motion. Mr. Mills did not file a response to our Order.
This case was called and recalled from the calendar on May 20, 2024 and May 21, 2024, respectively, in Dallas, Texas. There was no appearance by or on behalf of Mr. Mills. Counsel for the Commissioner appeared and was heard.
The Court thereafter issued an Order directing Mr. Mills by June 20, 2024, to show cause why the Court should not grant the Commissioner's motion to dismiss, as supplemented. The Order to Show Cause further warned that should Mr. Mills fail to file a response, the Court may grant the Commissioner's motion. To date, Mr. Mills has not filed a response as directed.
Upon due consideration and for cause, it is
ORDERED that the Court's order to show cause served May 22, 2024, is hereby made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for failure to properly prosecute, as supplemented, 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 for taxable year 2020 due from petitioner in the amount of $54,060;
That there is an addition to tax under I.R.C. § 6651(a)(1) for taxable year 2020 due from petitioner in the amount of $12,163.50;
That there is an addition to tax under I.R.C. § 6651(a)(2) for taxable year 2020 due from petitioner in the amount of $4,324.80; and
That there is an addition to tax under I.R.C. § 6654 for taxable year 2020 due from petitioner in the amount of $848.57.