Opinion
2243-21
04-14-2022
THONY FRANCOIS & TRICIA F. PIERRE, a.k.a. T. FRANCOIS PIERRE Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Albert G. Lauber Judge
This case involves wage income, reported to the IRS on Form W-2, Wage and Tax Report, which petitioners neglected to include in their 2018 Federal income tax Return. On March 21, 2022, after unsuccessful efforts to communicate with petitioners, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. By Order served March 23, 2022, we directed petitioners to respond to this Motion by April 7, 2022. We warned petitioners that, if they failed to respond, we would likely dismiss their case and enter decision against them for the amount set forth in respondent's Motion. Petitioners did not respond by that deadline or subsequently.
This case was called from the calendar for the Trial Session of the Court at New York, New York, on April 11, 2022. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and requested that his Motion be granted.
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." Petitioners have not complied with our orders or Rules, have failed to appear for trial, and have neglected properly to prosecute their case.
Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED:
That there is a deficiency in income tax in the amount of $1, 683.00 due from petitioners for the taxable year 2018.