Opinion
15491-22S
12-21-2023
JACOB JODY CALIGUIRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy, Special Trial Judge
On November 3, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution (Motion). In his Motion, the Commissioner stated that Mr. Caliguire has been nonresponsive to his communication attempts to resolve this case. By Order served November 6, 2023, the Court ordered Mr. Caliguire to show cause in writing why this Court should not dismiss this case for his failure to prosecute this case. As of the filing of this Order of Dismissal and Decision, Mr. Caliguire failed to file a response to the Court's Order to Show Cause.
Upon due consideration of the Commissioner's Motion and for cause, it is
ORDERED that the Court's Order to Show Cause, issued November 6, 2023, is hereby made absolute. It is further
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed November 3, 2023, is hereby granted and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that, for the taxable year 2019, there is due from Mr. Caliguire a deficiency in income tax in the amount of $33,644.00, and a penalty in the amount of $2,229.00.