Opinion
22123-22
01-17-2024
MADEY A. AMBUR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro Judge
On December 21, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 14). In the Motion, respondent moves the Court to dismiss the case and find in its order that there is a deficiency in income tax in the amount of $7,493.00 due from petitioner for the 2021 taxable year and that there is a penalty under I.R.C. § 6662(a) due from petitioner for the 2021 taxable year in the amount of $1,498.60.
By Order served January 4, 2024, among other things, petitioner was directed to file a response on or before January 12, 2024, and respondent's Motion to Dismiss for Lack of Prosecution was set for hearing during the Court's January 16, 2024, Louisville, Kentucky, trial session.
On January 16, 2024, this case was called from the calendar during the Court's Louisville, Kentucky, trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner. Respondent advised the Court that his attempts to communicate with petitioner have been unsuccessful. Attempts by Court personnel to communicate with petitioner have been similarly unsuccessful.
As of the date of this Order, no response has been received by or on behalf of petitioner.
Because petitioner has failed to properly prosecute this case, we will grant respondent's Motion to Dismiss. The Court may dismiss a case at any time and enter a decision against the petitioner for failure to properly prosecute a case, failure to comply with the Rules of this Court or any order of the Court, or for any cause which the Court deems sufficient. Rule 123(b); Smith v. Commissioner, 926 F.2d 1470, 1476 (6th Cir. 1991), aff 'g 91 T.C. 1049 (1988); see also Stearman v. Commissioner, 436 F.3d 533, 535-37 (5th Cir. 2006), aff 'g T.C. Memo. 2005-39; Colon v. Commissioner, 252 F.3d 662, 662-63 (2d Cir. 2001); Bauer v. Commissioner, 97 F.3d 45, 48-49 (4th Cir. 1996); Edelson v. Commissioner, 829 F.2d 828, 831 (9th Cir. 1987), aff 'g T.C. Memo. 1986-223.
Upon due consideration, and for cause more fully appearing in respondent's Motion and the transcript of the proceedings, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed December 21, 2023, as orally supplemented on January 16, 2024, 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 in the amount of $7,493.00 due from petitioner for the 2021 taxable year; and
That there is a penalty under I.R.C. § 6662(a) due from petitioner for the 2021 taxable year in the amount of $1,498.60.