Opinion
11041-21
11-15-2022
LATASHA BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
PATRICK J. URDA JUDGE
On September 23, 2022, the Commissioner filed a motion to dismiss for lack of prosecution, and the Court subsequently issued an Order on September 28, 2022, setting this case for hearing during the calendar call of the Milwaukee, Wisconsin trial session.
This case was called and recalled from the calendar at the Court's Milwaukee, Wisconsin trial session on October 3, 2022, and October 4, 2022, respectively. There was no appearance by or on behalf of petitioner Latasha Brown. Counsel for the Commissioner appeared and was heard. The Court took the motion to dismiss for lack of prosecution under advisement.
On October 6, 2022, the Court issued an Order to Show Cause, directing Ms. Brown to show cause in writing by November 3, 2022, explaining why the Court should not grant the Commissioner's motion and enter a decision in the amounts as stated therein. We warned in our Order to Show Cause that if Ms. Brown fails to file a response, the Court would be inclined to grant the motion to dismiss for lack of prosecution.
The Court received returned mail of the Order to Show Cause that was sent to the Beloit, Wisconsin address. Affixed to that returned mail was the label stating, "FORWARD TIME EXP RTN TO SEND" and the Fort Atkinson, Wisconsin address listed underneath. The copy of the Order to Show Cause was additionally served on Ms. Brown at the Fort Atkinson, Wisconsin address, however, was not returned.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause is made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $5,759.00 and that there is no penalty under I.R.C. section 6662(a) due from petitioner for taxable year 2018.