Opinion
8846-23
04-10-2024
LESLIE EVANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Mark V. Holmes, Judge
This case was on the Court's April 9, 2024 trial calendar for Buffalo, New York. Respondent had moved for an order to show cause under Rule 91(f), which we granted on March 19. It set a deadline of April 5 for petitioner to respond.
Petitioner had also not worked with the IRS to prepare the case for trial and, on March 14, 2024, respondent moved to dismiss her case for lack of prosecution.
When we called the case this morning, petitioner did not appear. The lawyer for the IRS did appear and again urged us to dismiss this case for lack of prosecution. Given petitioner's failures to communicate with the IRS and respond to the Court's order to show cause, it is
ORDERED that respondent's March 14, 2024 motion to dismiss for lack of prosecution is granted, and this case is dismissed. It is also
ORDERED that the Court's March 19, 2024 order to show cause under Rule 91(f) is discharged as moot. It is also
ORDERED and DECIDED that there is due from petitioner for the 2017 tax year a deficiency in income tax of $71,989.00; a penalty under I.R.C. § 6651(a)(1) of $16,197.53; and a penalty under I.R.C. § 6651(a)(2) of $17,997.25.