Opinion
13008-22
04-26-2024
CATHERINE A. DANIEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda, Judge
This case was continued from the Court's February 15, 2024, Spokane, Washington trial session and jurisdiction was retained by the undersigned.
After the Commissioner filed his pretrial memorandum, the Court attempted to schedule a conference call with the parties. The staff of the undersigned's Chambers attempted to call petitioner Catherine A. Daniel but was unsuccessful in reaching her. The Court thereafter issued an Order directing Ms. Daniel to call Chambers immediately upon receipt of the Order. Ms. Daniel did not contact the undersigned's Chambers.
The Court continued this case from the above-referenced trial session to allow more time for the parties to communicate. Since there was no progress, the Commissioner filed a motion to dismiss for failure to properly prosecute asking the Court to enter dismiss this case and enter decision in the amounts set forth therein, which is a reduced amount based on concessions by the Commissioner. We directed Ms. Daniel to file a response to the motion and advised that if she failed to respond, the Court might dismiss her case and enter a decision against her in the amounts set forth therein. To date, Ms. Daniel has not filed a response nor contacted the undersigned's Chambers by telephone.
After due consideration, and for cause, it is
ORDERED that the Commissioner's motion to dismiss for failure to properly prosecute filed February 14, 2024, is granted and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $8,795;
That there is an addition to tax due from petitioner for taxable year 2017 under the provisions of I.R.C. § 6651(a)(1) in the amount of $774.45;
That there is an addition to tax due from petitioner for taxable year 2017 under the provisions of I.R.C. § 6651(a)(2) in the amount of $860.50; and
That there is no addition to tax due from petitioner for the taxable year 2017 under the provisions of I.R.C. § 6654.