Opinion
27217-22S
05-17-2024
SHIRLEY BANKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland, Judge
This Order requires Petitioner Shirley Banks to respond in writing on or before June 12, 2024.
On April 18, 2024, Respondent filed with the Court a Motion to Dismiss for Lack of Prosecution, which means that the Internal Revenue Service (IRS) is asking this Court to end Petitioner's case and find that she owes a deficiency in income tax for the taxable year 2018 in the amount of $9,181.00, additions to tax under I.R.C. § 6651(a)(1) in the amount of $1,213.42 for taxable year 2018, additions to tax under I.R.C. § 6651(a)(2) in the amount of $1,186.46 for taxable year 2018, and additions to tax under I.R.C. § 6654 in the amount of $161.20 for taxable year 2018.
This case was called from the calendar of the Court's Des Moines, Iowa trial session on May 13, 2024, for hearing on Respondent's motion to dismiss. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that, on or before June 12, 2024, Petitioner Shirley Banks shall show cause in writing as to why Respondent's Motion to Dismiss for Lack of Prosecution should not be granted and why the Court should not enter a decision determining that she owes a deficiency in income tax for the taxable year 2018 in the amount of $9,181.00, additions to tax under I.R.C. § 6651(a)(1) in the amount of $1,213.42 for taxable year 2018, additions to tax under I.R.C. § 6651(a)(2) in the amount of $1,186.46 for taxable year 2018, and additions to tax under I.R.C. § 6654 in the amount of $161.20 for taxable year 2018.
Failure to respond to this Order to Show Cause may be deemed consent to the relief sought in Respondent's motion. .