Opinion
37569-21
02-28-2023
ELMO BENJAMIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland, Judge.
This case was called from the calendar at the February 27, 2023, Trial Session of the Court in Los Angeles, California wherein respondent appeared and was heard; petitioner did not appear. On January 31, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution, asking the Court to enter a decision determining, as set forth in the Notice of Deficiency dated October 12, 2021, that there is a deficiency in income tax for taxable year 2017 in the amount of $122,229.00, and additions to tax under I.R.C. § 6651(a)(1) in the amount of $27,501.53; I.R.C. § 6654(a) in the amount of $2,926.48; and I.R.C. § 6651(a)(2) in the amount of $24,445.80 for taxable year 2017.
On February 9, 2023, the Court issued an Order to Show Cause requiring petitioner, Elmo Benjamin, to respond to the Court by February 17, 2023, as to why this case should not be dismissed for lack of prosecution. There has been no response from petitioner to date. After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that jurisdiction is retained by the undersigned. It is further ORDERED that the Court's Order to Show Cause, dated February 9, 2023, is discharged. It is further
ORDERED that, on or before March 29, 2023, petitioner shall show cause in writing as to why respondent's Motion to Dismiss for Lack of Prosecution should not be granted. Petitioner should mail a copy of the written response to respondent's counsel (Laura Mullin c/o Internal Revenue Service, 300 N. Los Angeles Street, Suite 3018, MS 9900, Los Angeles, California 90012) and file the original with the United States Tax Court at 400 Second Street N.W., Washington, DC 20217. Failure to respond may be deemed consent to the relief sought in respondent's Motion.