Opinion
2577-22
07-28-2023
MONICA MONIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda, Judge.
On May 26, 2023, the Commissioner filed a motion to dismiss for lack of prosecution asking the Court to dismiss this case and to enter a decision in the amount set forth in the notice of deficiency for petitioner Monica Monie's 2019 tax year. The Court issued an Order directing Ms. Monie to file a response to the Commissioner's motion by June 9, 2023, and stating that if she failed to file a response, the Court may grant the motion. Ms. Monie has not filed a response to our Order.
This case was called at the Court's June 20, 2023, San Diego, California trial session. Ms. Monie did not appear, nor did anyone appear on her behalf. Counsel for the Commissioner appeared and was heard on the motion. The Court recalled this case the very next day. Ms. Monie again did not appear, but counsel for the Commissioner appeared and was heard.
On June 26, 2023, the Court issued an Order to Show Cause, directing Ms. Monie to show cause by July 21, 2023, as to why the Court should not grant the Commissioner's motion and dismiss this case for lack of prosecution. To date, Ms. Monie has not responded to our Order or Order to Show Cause. The Court has also not received any returned mail from Ms. Monie.
Ms. Monie is advised that any motion to vacate must be filed within 30 days after this Order of Dismissal and Decision is entered per Rule 162, Tax Court Rules of Practice and Procedure. Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause served June 26, 2023, is hereby made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution, filed May 26, 2023, is granted, and that this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for her 2019 taxable year in the amount of $3,592.00.