Opinion
24130-22
07-09-2024
DANYON CHARLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Cary Douglas Pugh Judge
On April 12, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. On April 16, 2024, we set respondent's motion for hearing and directed petitioner to file a response by the call of the case from the calendar. We advised petitioner that "failure to comply with [the] Order may result in the Court granting respondent's motion and entering an order of dismissal and decision for respondent." Petitioner did not file a response.
This case was called from the calendar of the Court's New Orleans, Louisiana, trial session, on May 6, 2024. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. After the calendar call the Court held a conference call with the parties to discuss the status of the case and petitioner's failure to appear. Respondent's motion was taken under advisement and the parties were directed to file status reports by July 5, 2024.
On July 2, 2024, respondent filed a Status Report advising that the parties have been in communication since the conference call on May 6, 2024. However, petitioner has been unable to provide substantiation documents to respondent's counsel. Petitioner did not file a response. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed April 12, 2024, 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 2020, as set forth in the statutory notice dated October 7, 2022, in the amount of $8,979.00; and that there is no penalty under the provisions of I.R.C. sec. 6662(a).