Rohrer v. Comm'r of Internal Revenue

Full title: WILLIAM THOMAS ROHRER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Dec 27, 2023

No. 25797-22S (U.S.T.C. Dec. 27, 2023)

Opinion

25797-22S

12-27-2023

WILLIAM THOMAS ROHRER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

EMIN TORO JUDGE

ORDER

EMIN TORO JUDGE

This case is currently calendared for trial during the Court's January 16, 2024, Louisville, Kentucky, trial session. On December 21, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 12). In the Motion, respondent moves the Court to dismiss the case and find in its order "(1) that there is a deficiency in income tax due from petitioner for taxable year 2020 in the amount of $1,125.00, and that there is an overpayment in income tax due to petitioner for taxable year 2020 in the amount of $275.00, which amount was paid on April 15, 2021, and for which amount a claim for refund could have been filed, under the provisions of I.R.C. § 6511(b)(2), on August 15, 2022, the date of the mailing of the notice of deficiency; and (2) that there is no penalty under I.R.C. § 6662(a) due from petitioner for taxable year 2020."

Upon due consideration, it is hereby

ORDERED that, immediately upon receiving this Order, but no later than January 5, 2024, petitioner shall telephone Karen Jones, Chambers Administrator of the undersigned judge, at (202) 521-0760, for the purpose of scheduling a prompt pretrial telephone conference. It is further

ORDERED that, on or before January 12, 2024, petitioner shall serve on respondent, and file with the Court, a response to respondent's Motion to Dismiss for Failure to Properly Prosecute. It is further

ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute is set for hearing at the Court's Louisville, Kentucky, trial session scheduled to commence on January 16, 2024, at 10:00 a.m. in Room 440, 4th Floor, Gene Snyder Courthouse-Customs House, 601 W. Broadway Street, Louisville, Kentucky 40202.

Petitioner is advised that failure to comply with the terms of this Order or failure to appear at the hearing on January 16, 2024, may result in the Court granting respondent's Motion and entering an order and decision against petitioner.