Opinion
6152-22
02-16-2023
PAUL ANTHONY BLACKWOOD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland, Judge.
This case was called from the calendar at the Trial Session of the Court scheduled on February 13, 2023, at the United States Custom House located at 200 Chestnut Street in Philadelphia, Pennsylvania 19106, Room 300. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard.
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) is asking this Court to end petitioner Paul Anthony Blackwood's case and find that he owes a deficiency in income tax for the taxable year of 2019 in the amount of $6,442.00 and an accuracy-related penalty under I.R.C. § 6662(a) in the amount of $1,288.00, as shown in the government's Notice of Deficiency (NOD) dated December 6, 2021. The IRS is requesting this dismissal action because Mr. Blackwood has not been in communication with IRS Counsel or the IRS Appeals Officer previously assigned to the case.
Closer to trial, respondent received an email alleging that Mr. Blackwood was temporarily incarcerated; that email included a new phone number to contact Mr. Blackwood. Using that new phone number, respondent was able to communicate with Mr. Blackwood on one occasion. During that call Mr. Blackwood indicated that he needed additional time and was going to contact the Court for a continuance. No such contact with the Court was made. Respondent's further attempts to contact Mr. Blackwood were unsuccessful. The Court also attempted to contact Mr. Blackwood by phone without success.
Upon due consideration, and for cause it is
ORDERED that, on or before March 15, 2023, petitioner (Mr. Blackwood) 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 he owes for the taxable year of 2019 a deficiency in income tax in the amount of $6,442.00 and an accuracy-related penalty under I.R.C. § 6662(a) in the amount of $1,288.00. Petitioner shall mail a copy of his written response to respondent (IRS Counsel Brian E. Salisbury) and file the original with the Court. Failure to respond may be deemed consent to the relief sought in respondent's motion.