Opinion
9865-21S
05-24-2022
MARK E. SCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro, Judge
On April 22, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 8). In the motion, respondent moves the Court to dismiss the case and find in its order that there is a deficiency in the amount of $10,341.00 due from petitioner for the taxable year 2019, and that there is no penalty due from petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662.
By Order served April 25, 2022, petitioner was directed to serve on respondent and file with the Court a response to respondent's Motion to Dismiss for Lack of Prosecution on or before May 9, 2022. The Order further calendared respondent's motion for hearing during the Court's May 16, 2022, Helena, Montana, remote trial session. To date, the Court has not received from or on behalf of petitioner a response to respondent's motion.
Court Personnel have attempted unsuccessfully to reach petitioner.
On May 16, 2022, the case was called from the calendar during the Court's May 16, 2022, Helena, Montana, remote trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner. Upon due consideration, and for reasons more fully appearing in the transcript of the proceeding and in respondent's motion, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed April 22, 2022, is granted, and this case is dismissed for lack of proper prosecution by petitioner. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $10,341.00; and
That there is no penalty due from petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662.