Opinion
5849-20S
09-27-2021
Daniel R. Cleveland, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
Christian N. Weiler Judge
On July 10, 2020, petitioner filed his petition with the Court and respondent filed his answer on August 3, 2020. On April 13, 2021 the Court issued its Notice of Trial, setting this case for trial at the Court's September 13, 2021 St. Louis, Missouri remote trial session. On August 16, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution. On August 24, 2021 the Court and the parties held a conference call, to discuss the status of the case and respondent's motion to dismiss for lack of prosecution.
At the conclusion of the conference call, the Court set respondent's Motion to Dismiss for Lack of Prosecution for hearing at the Court's St. Louis trial session. At the St. Louis calendar trial session this case was called, and Lance R. Drury, counsel for petitioner, and Catherine S. Tyson, counsel respondent, appeared and were heard. Mr. Drury advised the Court that he had no opposition to respondent's Motion to Dismiss for Lack of Prosecution, since he has been unable to reach his client, despite repeated attempts to do so. At the conclusion of the hearing, the Court took respondent's Motion to Dismiss for Lack of Prosecution under advisement.
Upon due consideration of respondent's Motion to Dismiss for Lack of Prosecution, and the arguments of the parties made at the September 13, 2021 hearing, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed on August 16, 2021, is granted and this case is dismissed for lack of prosecution as to the petitioner. It is further
ORDERED AND DECIDED that there are deficiencies in income tax and penalties/additions to tax, due from petitioner as follows:
Addition to Tax/Penalties I.R.C. SectionsYear
Deficiency
6651(a)(1)
6651(a)(2)
6654
2017
$8, 733.00
$1, 213.65
$701.22
$120.23