From Casetext: Smarter Legal Research

Anderson v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 4231-21S (U.S.T.C. Nov. 15, 2022)

Opinion

4231-21S

11-15-2022

MATTHEW ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL AND DECISION

Patrick J. Urda Judge

On September 22, 2022, the Commissioner filed a motion to dismiss for lack of prosecution. The Court subsequently issued an Order on September 26, 2022, to set this motion for hearing at the Court's October 3, 2022, Milwaukee, Wisconsin trial session. In the Court's Order, we indicated that if the petitioner, Matthew Anderson, fails to appear at the hearing, the Court may grant the motion.

This case was called and recalled from the calendar on October 3, 2022, and October 4, 2022, respectively, at the Court's Milwaukee, Wisconsin trial session. Counsel for the Commissioner appeared and was heard. Mr. Anderson did not appear, nor did anyone appear on his behalf. The Court took the Commissioner's motion under advisement and issued an Order on October 6, 2022, giving Mr. Anderson one last chance to show cause in writing as to why this case should not be dismissed for lack of prosecution.

The Court received Return Mail of the September 26, 2022, and October 6, 2022 Orders served on Mr. Anderson. On both envelopes, it stated "RETURN TO SENDER NOT DELIVERABLE AS ADDRESSED UNABLE TO FORWARD." It appears that Mr. Anderson did not receive our Order setting the motion for hearing nor the Order to Show Cause. Rule 21(b)(4) of the Tax Court Rules of Practice and Procedure states that "the Court shall be promptly notified, by a notice of change of address filed with the Court, of the change of mailing address of any party . . . ." Mr. Anderson did not update the Court with his new address, and as a result, he has not been able to adequately participate in this Court proceeding. Furthermore, the Court has attempted to reach Mr. Anderson by telephone at the number on the petition and another telephone number listed on one of the exhibits attached to the Commissioner's proposed trial exhibits. We have left voicemail messages on each of those telephone numbers but have not heard from Mr. Anderson or anyone on behalf of Mr. Anderson.

After due consideration, it is

ORDERED that the Court's Order to Show Cause is made absolute. It is further

ORDERED that the Commissioner's motion to dismiss for lack of prosecution is granted, and this case is dismissed for lack of prosecution. 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 $8,273.00.


Summaries of

Anderson v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 4231-21S (U.S.T.C. Nov. 15, 2022)
Case details for

Anderson v. Comm'r of Internal Revenue

Case Details

Full title:MATTHEW ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 15, 2022

Citations

No. 4231-21S (U.S.T.C. Nov. 15, 2022)