Opinion
24298-22S
08-01-2024
JOZEY BLAZE CARR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda Judge
On April 3, 2024, the Commissioner filed a motion to dismiss for failure to properly prosecute. The Court subsequently issued an Order directing petitioner Jozey Blaze Carr to file a response and appear at the Court's April 29, 2024, Jackson, Mississippi trial session. Mr. Carr did not file a response to the motion.
This case was heard during the Court's April 29, 2024, Jackson, Mississippi trial session. There was no appearance by or on behalf of Mr. Carr. Counsel for the Commissioner appeared and was heard.
The Court thereafter retained jurisdiction and issued an Order directing Mr. Carr to show cause in writing by May 30, 2024, as to why the Court should not grant the Commissioner's motion and dismiss this case for failure to properly prosecute. Mr. Carr did not file any response. The Court then received a notice of returned mail for the notice setting the case for trial in Jackson, Mississippi. The notice and envelope were returned to the Court with the notation "RETURN TO SENDER - NO SUCH NUMBER- UNABLE TO FORWARD."
Upon review, the Court noted that the address handwritten on Mr. Carr's petition may have been incorrect, so the Court issued Order on June 14, 2024, with additional service on Mr. Carr's address listed on his notice of deficiency. This Order directed Mr. Carr to show cause in writing by July 15, 2024, as to why the Court should not grant the Commissioner's motion and dismiss this case for failure to properly prosecute. As expected, the Court received returned mail for the June 14, 2024 Order served to his address of record with the notation on the envelope stating "RETURN TO SENDER - VACANT- UNABLE TO FORWARD." The copy of the Order sent to the address with additional service however was not returned. To date, Mr. Carr has not filed a response to the Court.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause served May 10, 2024, is made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for failure to properly prosecute is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner in the amount of $5,118 for taxable year 2021; and
That there is no penalty due from petitioner under the provisions of I.R.C. § 6662(a). It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order, the Commissioner's motion to dismiss for failure to properly prosecute filed April 3, 2024, and the Court's Order to Show Cause served on May 10, 2024, on Mr. Carr at the following address: P.O. Box 426, Mooreville, MS 38857.