Opinion
14640-21S
09-13-2022
DEANDRE M. COOLEY & LISA M. COOLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
LEWIS R. CARLUZZO CHIEF SPECIAL TRIAL JUDGE
This case for the redetermination of a deficiency is before the Court on respondent's oral motion to dismiss for lack of prosecution, made September 12, 2022, when the case was called from the calendar for trial in Chicago, Illinois. Petitioners' counsel, Bradley S. McCann, did not appear; neither did either petitioner. In his motion respondent requests that the Court find that there is a $27,833 deficiency in petitioners' 2018 Federal income tax, and that petitioners are liable for a $3,560 I.R.C. section 6662(a) penalty for that year. Premises considered, and for cause set forth more fully in the transcript of the proceedings, it is
ORDERED that on or before October 12, 2022, petitioners, through counsel or otherwise, show cause in writing why respondent's oral motion should not be granted. It is further
ORDERED that in addition to regular service on the parties, the Court serve petitioners directly at 16342 Fairfield Drive, Plainfield, Illinois 60586.