Opinion
7266-19
08-31-2021
Jonathan Aluko Petitioner 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 petitioner's 2016 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $5, 952 and an accuracy-related penalty of $1, 190. Petitioner petitioned this Court in May 2019. In the petition, petitioner stated that he "incurred business expenses that are allowed under I RC 162" and that these expense deductions "reduce [his] taxable income."
On August 23, 2021, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Respondent represents that petitioner has ceased all communication with respondent's counsel since September 2020. Respondent represents that, over the last year, he has attempted to contact petitioner numerous times by phone, email, and mail, without success.
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 peti tion er."
In consideration of the foregoing, it is
ORDERED that, on or before September 27, 2021, 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 a decision against him for the amounts set forth in respondent's Motion.