Opinion
986-19
08-27-2021
MIKE CHERY, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case is scheduled for trial at the trial session scheduled to commence on September 13, 2021, for cases where New York, New York is the place of trial. Because all trial sessions are being conducted remotely, the place of trial is for administrative purposes only.
On August 17, 2021, respondent filed with the Court Respondent's Motion to Dismiss for Failure to Properly Prosecute which requests the Court dismiss this case for failure to properly prosecute and find in its order that there is a deficiency in tax and additions to tax, as set forth in the notice of deficiency dated October 22, 2018, due from petitioner as follows:
Year
Deficiency
Additions to Tax I.R.C.§§
6651(a)(1) 6651(a)(2)
6654
2015
$33, 470.00
$5, 725.13
$3, 689.53
$442.21
After due consideration, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed August 17, 2021, is set for remote hearing at calendar call on September 13, 2021, at 10:00 AM (ET). Petitioner is advised that failure to comply with the terms of this Order or failure to appear at the remote hearing on September 13, 2021, may result in the Court granting respondent's motion and entering an order and decision against petitioner.
The parties shall refer to the Notice Setting Case for Trial for the Zoomgov Meeting ID and Passcode.
The taxpayer is reminded of the free legal help available for responding to this Order and for assisting him with his case, namely the low-income taxpayer clinics in his area, which can be found at the Court's website: https://www.ustaxcourt.gov/clinics/clinics.pdf
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
This Order constitutes official notice to the parties.