Opinion
20886-19
09-16-2021
Javier Silva & Maria D. Ramirez Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge.
This case is calendared on the Court's October 4, 2021, Los Angeles, California, trial session, to be conducted remotely via Zoomgov. With respect to petitioners' 2017 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $6, 635 and an accuracy-related penalty of $565. Petitioners petitioned this Court in November 2019, asserting that the IRS erred in disallowing the "earned income credit" and the "child tax credit."
On September 13, 2021, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Respondent represents that petitioners have repeatedly ignored his requests for documentation. Respondent represents that, since December 2020, he has attempted to contact petitioners numerous times by phone and mail, without success.
The standing pre-trial order in this case informed petitioners of their 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 October 1, 2021, petitioners shall file a response to the Motion to Dismiss for Failure to Properly Prosecute. Petitioners are advised that if they fail to respond, the Court will likely dismiss their case and enter a decision against them for the amounts set forth in the notice of deficiency.
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