Opinion
21305-22
04-17-2024
NASHA R. CHARIAH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
With respect to petitioner's 2020 tax year, the Internal Revenue Service (IRS or respondent) disallowed the Earned Income Credit and Child Tax Credit claimed on petitioner's return and determined a penalty of $1,489 under I.R.C. § 6676(a) for the erroneous claim for refund or credit. Petitioner timely petitioned this Court, and the case was calendared on the Court's January 22, 2024, New York, New York, trial session. On December 22, 2023, respondent filed a motion for continuance, stating his understanding that "[p]etitioner was able to reach a basis for settlement with the Appeals Officer assigned to this case, and a decision document was sent to petitioner for signing."
By Order served December 27, 2023, we granted the continuance and directed the parties to file decision documents by February 29, 2024. On February 28 respondent filed a status report representing that petitioner had not signed the decision document and had been unresponsive to his communications but indicated that he would keep trying to make contact with petitioner. By Order served February 29, 2024, we directed the parties to file decision documents by April 15, 2024.
On April 15, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution, representing that petitioner had not signed the decision document and continued to be unresponsive to his communications. Counsel for respondent left petitioner a voice message on April 12, 2024, informing her that, if she failed to return his call, he would file the Motion to Dismiss currently before the Court.
The standing pre-trial order in this case informed petitioner of her obligation to cooperate with respondent in preparing this case for trial or other disposition. Rule 123(b) provides that "[f]or failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court, . . . the Court may dismiss a case at any time and enter a decision against the petitioner." If petitioner does not believe that a settlement has been reached and wishes to proceed to trial, she must inform the Court by responding to this Order. If petitioner does not respond, we will be inclined to grant respondent's Motion to Dismiss.
Upon due consideration, it is
ORDERED that, on or before May 16, 2024, petitioner shall file a Response to respondent's Motion to Dismiss for Lack of Prosecution. Petitioner is advised that, if she fails to respond, the Court may dismiss her case and enter a decision against her for the deficiency and penalty as determined in the notice of deficiency.