Opinion
5048-19
01-26-2024
JOE FLOYD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda, Judge.
This case was stricken from the Court's February 28, 2022, Nashville, Tennessee trial session and jurisdiction was retained by the undersigned.
When petitioner Joe Floyd first filed his petition in this Court, he was represented by counsel. Throughout the pendency of this case, counsel for both parties were working together towards a settlement. In May 2023, Mr. Floyd's counsel decided to withdraw largely because Mr. Floyd had been unresponsive to counsel. Counsel for Mr. Floyd had indicated that he and counsel for the Commissioner had come to a resolution in a related matter that had a similar outcome to this case.
Pending before the Court is the Commissioner's motion to dismiss for lack of prosecution. The Court subsequently issued an Order directing petitioner Joe Floyd to file a response to the motion by December 13, 2023. In our Order, we advised that if Mr. Floyd failed to file a response, the Court may dismiss his case and enter a decision against him for the deficiencies, additions to tax, and penalties set forth in the Commissioner's motion. The Court served a copy of our Order to Mr. Floyd's address of record and additional service on another address listed on the certificate of service possibly belonging to Mr. Floyd. On November 30, 2023, the copy of the Order that was served on Mr. Floyd with additional service was returned to the Court by the U.S. Postal Service. A USPS label affixed to the envelope states, "Return to Sender-Not Deliverable As Addressed-Unable to Forward." However, the copy of the Order sent to Mr. Floyd at the address of record was not returned. To date, there has been no response by Mr. Floyd.
Upon due consideration and for cause, it is
ORDERED that the Commissioner's motion to dismiss for lack of prosecution filed November 9, 2023, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there are deficiencies in income tax, additions to tax, and a penalty due from petitioner as follows:
Additions to Tax Under I.R.C. §§
Penalty Under I.R.C. §
Year
Deficiency
6651(a)(1)
6651(a)(2)
6654
6662
2014
$5,955.00
$1,339.88
$1,488.75
$0.00
-
2015
21,315.00
4,795.88
5,238.75
0.00
-
2016
24,935.00
-
-
-
$1,037.00