Anselmo v. Comm'r of Internal Revenue

Full title: Joseph A. Anselmo & Delzorah B. Anselmo Petitioners v. Commissioner of…

Court: United States Tax Court

Date published: Dec 7, 2021

No. 13955-20L (U.S.T.C. Dec. 7, 2021)

Opinion

13955-20L

12-07-2021

Joseph A. Anselmo & Delzorah B. Anselmo Petitioners v. Commissioner of Internal Revenue Respondent

Ronald L. Buch, Judge

ORDER OF DISMISSAL AND DECISION

Ronald L. Buch, Judge

This case was called from the calendar at the remote trial session on December 6, 2021, for cases where New Orleans, Louisiana is the place of trial, for hearing on the Commissioner's Motion to Dismiss for Failure to Properly Prosecute filed August 26, 2021. That motion recounted the efforts of the Commissioner to communicate with Mr. Barrett, the Anselmos' counsel, and his failures to respond to communications from the Commissioner. We ordered a response to the Commissioner's motion. In doing so, we ordered that a copy of the Commissioner's motion and the Court's order be served on the Anselmos at their address of record so they would be aware of the difficulties the Commissioner was having in communicating with their counsel. Neither Mr. Barrett nor the Anselmos responded to the Commissioner's motion or the Court's order. Rather than dismiss the case, the Court set the Commissioner's motion for hearing at the trial session thereby providing Mr. Barrett or the Anselmos with another opportunity to respond. In doing so, the Court again ordered that its order be served on both Mr. Barrett and the Anselmos at their address of record. When the case was called, neither Mr. Barrett nor the Anselmos appeared. Counsel for the Commissioner appeared and was heard. After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute filed August 26, 2021, is granted and this case is dismissed for failure to properly prosecute. It is further

ORDERED AND DECIDED that the determination set forth in the Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 issued to petitioner on October 21, 2020, for petitioners' income tax liabilities for the taxable years 2010 and 2013, and upon which this case is based, are sustained.