Opinion
12785-20L
09-16-2021
Maria A. Davis Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This collection due process (CDP) case is calendared on the Court's October 4, 2021, Los Angeles, California, trial session, which will be conducted remotely via Zoomgov. The case concerns a notice of determination upholding Internal Revenue Service (IRS or respondent) collection action with respect to section 6672 penalties totaling $344, 574.61 assessed on petitioner's December 2017, March 2018, and June 2018 tax periods.
On September 10, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent represents that between February 19, 2021, and September 2, 2021, he has attempted to contact petitioner on multiple occasions, without success.
The standing pre-trial order in this case informed petitioner of her obligation to cooperate with respondent in preparing this case for trial or other disposition. Rule 123(b) of the Tax Court Rules provides that, "[f]or failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court, * * * the Court may dismiss a case at any time and enter a decision against the peti tion er."
In consideration of the foregoing, it is
ORDERED that, on or before October 1, 2021, petitioner shall file a response to respondent's Motion to Dismiss for Lack of Prosecution. Petitioner is advised that if she fails to respond, the Court may dismiss her case and enter a decision against her.
1