Opinion
14056-20
01-27-2022
JUDE FRANCIS NWANKWO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge.
This case is calendared on the Court's March 28, 2022, Los Angeles, California, trial session. With respect to petitioner's 2017 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $74, 121 and an accuracy-related penalty of $14, 824. Petitioner timely petitioned this Court in December 2020.
On January 20, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Respondent represents that in October 2021 he spoke to petitioner's representative, who stated that petitioner agrees that the "IRS is right" with respect to the deficiency but that the accuracy-related penalty should be "waived." Respondent represents that he agreed to concede the penalty and sent petitioner decision documents reflecting just the deficiency. Respondent represents that petitioner has not returned the decision documents or responded to any of respondent's recent communications.
The standing pre-trial order in this case informed petitioner of his 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 February 21, 2022, petitioner shall file a response to the Motion to Dismiss for Failure to Properly Prosecute. Petitioner is advised that if he fails to respond, the Court will likely dismiss his case and enter decision against him for the amount set forth in respondent's Motion. 1