Opinion
12993-21
06-01-2023
GLENN R. COOK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge.
This case was called from the calendar of the Court's April 24, 2023, trial session for New York City, New York. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. On April 3, 2023, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. On April 25, 2023, the case was recalled from the calendar and there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
On April 26, 2023, the Court issued an Order to Show Cause directing petitioner to show cause in writing, on or before May 25, 2023, why respondent's Motion to Dismiss should not be granted. To date, the Court has not received a response to its Order to Show Cause.
However, on May 26, 2023, respondent filed a First Amendment to Motion to Dismiss for Failure to Properly Prosecute. Therein, respondent represents that on May 9, 2023, petitioner submitted documentation related to his 2014 taxable year to respondent's counsel for review. Respondent acknowledges that the documentation prompted a re-computation of petitioner's deficiency for the 2014 taxable year. Respondent represents that the re-computation reduces petitioner's deficiency from $37,072.00 to $27,281 and further reduces the addition to tax under the provisions of I.R.C. §6651(a)(1) to $1,833.53. Accordingly, respondent amends the Motion to Dismiss for Failure to Properly Prosecute filed on April 3, 2023, and requests that the Court dismiss this case for failure to properly prosecute and find in its order that there is a deficiency and addition to tax under the provisions of I.R.C. § 6651(a)(1) due from petitioner for 2014 of $27,281.00 and $1,833.53, respectively.
Respondent's amendment also means that there would be no addition to tax due from petitioner under §§ 6651(a)(2) and 6654 pursuant to respondent's Motion to Dismiss filed April 3, 2023.
In light of the recent submission of documentation by petitioner to respondent and that the submission prompted a re-computation of the deficiency and addition to tax under I.R.C. § 6651(a)1) in petitioner's favor, the Court queries whether resolution of this case by Motion to Dismiss for Failure to Properly Prosecute would be appropriate.
Upon due consideration, it is
ORDERED that, on or before June 30, 2023, respondent shall file a status report or motion that reflects respondent's position on the Motion to Dismiss for Failure to Properly Prosecute, as amended.