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Denton v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 15457-21L (U.S.T.C. Nov. 10, 2022)

Opinion

15457-21L

11-10-2022

KIM DEMETRIS DENTON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

Tamara W. Ashford Judge

This case is currently calendared for trial at the Session of the Court commencing on November 14, 2022, in Winston-Salem, North Carolina. On September 23, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute, requesting that the Court dismiss this case because petitioner has been unresponsive to respondent's various attempts to contact her, but to enter a decision in accordance with an unsigned proposed decision document (which respondent attached to the motion), which reflects the following: (1) the determination set forth in the Notice of Determination Concerning Collection Actions under Section 6320 or 6330 of the Internal Revenue Code issued to petitioner on March 30, 2021, for petitioner's income tax liabilities for the 2011 and 2012 taxable years, and upon which this case is based, is sustained in full; (2) respondent shall abate the balance of petitioner's outstanding income tax liability for the 2011 taxable year on the basis that this tax liability was discharged in bankruptcy; and (3) respondent shall abate the existing balance of petitioner's outstanding income tax liability for the 2012 taxable year. By Order served on the parties on September 28, 2022, the Court ordered petitioner to (1) contact the chambers of the undersigned as soon as possible for the purpose of scheduling a conference call to discuss respondent's motion and the status of this case and (2) show cause in writing, on or before October 28, 2022, why this case should not be dismissed for failure to properly prosecute.

On November 8, 2022, respondent filed a Status Report, with the primary purpose of attaching a letter dated October 25, 2022, that respondent received from petitioner on November 8, 2022; the letter was addressed to the Internal Revenue Service but "ATTN: Honorable Judge Tamara W. Ashford". Respondent also reports that upon receipt of petitioner's letter, respondent called petitioner, leaving a voicemail message for "Kim" as directed in the voicemail greeting. Upon due consideration, it is hereby

ORDERED that the Court's Order to Show Cause, served on the parties on September 28, 2022, is discharged. It is further

ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed September 23, 2022, is granted. It is further

ORDERED and DECIDED that the determination set forth in the Notice of Determination Concerning Collection Actions under Section 6320 or 6330 of the Internal Revenue Code issued to petitioner on March 30, 2021, for petitioner's income tax liabilities for the 2011 and 2012 taxable years, and upon which this case is based, is sustained in full. It is further

ORDERED and DECIDED that respondent shall abate the balance of petitioner's outstanding income tax liability for the 2011 taxable year on the basis that this tax liability was discharged in bankruptcy. It is further

ORDERED and DECIDED that respondent shall abate the existing balance of petitioner's outstanding income tax liability for the 2012 taxable year.


Summaries of

Denton v. Comm'r of Internal Revenue

United States Tax Court
Nov 10, 2022
No. 15457-21L (U.S.T.C. Nov. 10, 2022)
Case details for

Denton v. Comm'r of Internal Revenue

Case Details

Full title:KIM DEMETRIS DENTON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 10, 2022

Citations

No. 15457-21L (U.S.T.C. Nov. 10, 2022)