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Francois v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2022
No. 2243-21 (U.S.T.C. Mar. 23, 2022)

Opinion

2243-21

03-23-2022

Thony Francois & Tricia F. Pierre, a.k.a. T. Francois Pierre Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Albert G. Lauber Judge

This case is calendared on the Court's April 11, 2022, New York, New York, trial session. With respect to petitioners' 2018 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $1,683. Petitioners timely petitioned this Court in January 2021.

On March 21, 2022, respondent filed a Motion to Dismiss for Failure to Prop erly Prosecute. Respondent represents that he has attempted to contact petitioners numerous times by phone and mail, without success. Respondent contends that dismissal is appropriate because petitioners have failed to prepare this case for trial.

The standing pre-trial order in this case informed petitioners of their obligation to cooperate with respondent in preparing this case for trial or other disposition. Rule 123(b) of the Tax Court Rules provides that, "[f]or failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court, . . . the Court may dismiss a case at any time and enter a decision against the petitioner."

In consideration of the foregoing, it is

ORDERED that, on or before April 7, 2022, petitioners shall file a response to the Motion to Dismiss for Failure to Properly Prosecute. Petitioners are advised that if they fail to respond, the Court will likely dismiss their case and enter decision against them in the amount set forth in the Motion.


Summaries of

Francois v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2022
No. 2243-21 (U.S.T.C. Mar. 23, 2022)
Case details for

Francois v. Comm'r of Internal Revenue

Case Details

Full title:Thony Francois & Tricia F. Pierre, a.k.a. T. Francois Pierre Petitioners…

Court:United States Tax Court

Date published: Mar 23, 2022

Citations

No. 2243-21 (U.S.T.C. Mar. 23, 2022)