Opinion
6152-22
02-03-2023
PAUL ANTHONY BLACKWOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case is calendared for trial at the Trial Session of the Court set to commence on February 13, 2023, at the U.S. Custom House located at 200 Chestnut Street, Philadelphia, Pennsylvania 19106, Room 300, 3rd Floor.
On January 18, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Which means that the Internal Revenue Service (IRS) Counsel is asking the Court to end Mr. Blackwood's case without a trial because he has not been cooperating in preparing his case for trial as is required by the Tax Court's rules. The IRS Counsel is also asking that the Court determine that Mr. Blackwood owes $6,442 in tax and a $1,288 accuracy related penalty, plus interest, for tax year 2019. Respondent informed the Court that Mr. Blackwood, despite numerous attempts via phone and mail, has been unresponsive. Further, the phone number listed on the petition is no longer in service.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on January 18, 2023, is set for hearing at the calendar call on February 13, 2023, at 10:00 a.m. ET, during the Philadelphia, Pennsylvania Trial Session. Petitioner is advised that failure to appear at the hearing on February 13, 2023, may result in the Court granting respondent's motion and entering an order and decision against petitioner.