Opinion
9958-21
01-31-2023
TAVARIS SENTELL DONALDSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda Judge
On November 25, 2022, the Commissioner filed a motion to dismiss for lack of prosecution. The Court subsequently issued an Order directing petitioner Tavaris Sentell Donaldson to file a response to the motion. Mr. Donaldson did not file a response.
The Court held a conference call with the parties on December 13, 2022. Both parties were on the call and the Court scheduled a follow-up call for later in the week. On December 16, 2022, the Court held a conference call but Mr. Donaldson did not appear. We therefore canceled the conference call and left a voicemail for Mr. Donaldson to appear at the calendar call in Jacksonville, Florida on Monday, December 19, 2022.
This case was called from the calendar at the Court's December 19, 2022, Jacksonville, Florida trial session. Counsel for the Commissioner appeared and was heard. Mr. Donaldson did not appear nor did anyone appear on his behalf. The Court issued an Order directing Mr. Donaldson to show cause in writing as to why the Court should not dismiss this case and enter a decision in the amount as stated in the Commissioner's motion to dismiss for lack of prosecution. Again, Mr. Donaldson did not file a response to our Order to Show Cause.
After due consideration, it is
ORDERED that the Court's Order to Show Cause served December 23, 2022, is hereby made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for taxable year 2019 in the amount of $4,897.00.