Opinion
12103-20
10-19-2022
CHADD FOX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
With respect to petitioner's 2017 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $93,609 and an accuracy-related penalty under section 6662(a) of $18,722. The deficiency results from respondent's determination that petitioner had failed to substantiate expense deductions and credits. Respondent has since conceded that petitioner is not liable for the penalty.
Petitioner failed to comply with several orders of this Court directing him to supply respondent's counsel with all documents on which he would expect to rely as support for his claimed deductions and credits. Petitioner's failure to comply with the Court's orders was apparently due (at least in part) to illness caused by COVID-19. On September 7, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. On October 12, 2022, petitioner filed a Response to the Motion to Dismiss in which he states that his health has improved and that he intends to work tirelessly toward resolution of this case.
In light of the representations that petitioner made in his Response, we will deny respondent's Motion to Dismiss at this time without prejudice. We will grant petitioner additional time to supply respondent's counsel with all documents on which he would expect to rely in substantiating his claimed deductions and credits.
In consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed September 7, 2022, is denied at this time without prejudice. It is further
ORDERED that petitioner shall provide to respondent's counsel, by November 28, 2022, the documents described in this Order. Petitioner is advised that, if he does not comply in good faith with this Order, respondent may renew his Motion to Dismiss.