Opinion
16346-16
01-23-2023
ARMANDO RIOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Cary Douglas Pugh Judge
Petitioner commenced this case by filing a petition on July 22, 2016, seeking review of a notice of deficiency dated April 25, 2016, for tax year 2012. After multiple continuances this case was set for trial at the Court's May 2, 2022, San Francisco, California trial session. On March 18, 2022, respondent filed a Motion For Order To Show Cause Why Proposed Facts And Evidence Should Not Be Accepted As Established, and on March 24, 2022, we issued an Order to Show Cause for petitioner to respond by April 21, 2022. On April 1, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute, which we set for hearing.
This case was called from the calendar during the Court's San Francisco, California trial session, on May 2, 2022. Both parties appeared and were heard. This case was recalled the same morning. At recall, petitioner made an Oral Motion for Continuance. Counsel for respondent did not object. We granted petitioner's oral motion, asked for status reports, and advised the parties that respondent's Motion to Dismiss for Failure to Properly Prosecute and the Order to Show Cause were still pending.
As directed by the Court, respondent filed a Status Report on September 6, 2022, advising that petitioner had been unresponsive since June 28, 2022. On September 22, 2022, we issued an Order to Show Cause that petitioner shall show cause in writing by October 21, 2022, why we should not grant respondent's April 1, 2022, Motion to Dismiss for Failure to Properly Prosecute. On October 25, 2022, petitioner contacted the Court and informally requested an extension of time to respond to the second Order to Show Cause. We extended the time for petitioner to respond to November 28, 2022. To date we have not received a response from petitioner. Upon due consideration and for cause, it is hereby
ORDERED that the March 24, 2022, Order to Show Cause is discharged. It is further
ORDERED that the September 22, 2022, Order to Show Cause is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed April 1, 2022, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that a deficiency in income tax in the amount of $941,513.00, is due from petitioner for taxable year 2012; an addition to tax under the provisions of I.R.C. § 6651(a)(1) in the amount of $211,840.43, is due from petitioner for the taxable year 2012; an addition to tax under the provisions of I.R.C. § 6651(a)(2) in the amount of $164,764.78, is due from petitioner for the taxable year 2012; and an addition to tax under the provisions of I.R.C. § 6654 in the amount of $1,363.82, is due from petitioner for the taxable year 2012, which amount is reduced from the amount determined in the notice of deficiency.