Opinion
5941-23
04-18-2024
CYNTHIA F. GARCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Albert G. Lauber, Judge.
This case was calendared on the Court's April 15, 2024, Washington, D.C., trial session. With respect to petitioner's 2020 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $7,957 and an accuracy-related penalty of $1,389. Petitioner timely petitioned this Court seeking redetermination.
On March 25, 2024, at docket entry 10, respondent filed a Motion to Dismiss for Lack of Prosecution. Therein he represents that petitioner had been unresponsive to both the IRS Independent Office of Appeals and respondent in their attempts to contact petitioner regarding this case. By Order served March 28, 2024, at docket entry 11, we ordered petitioner to file a response to respondent's Motion by April 11, 2024. We advised petitioner that, if she did not file a response, the Court was likely to grant the Motion and enter a decision against her for the deficiency and penalty set forth in respondent's Motion. Petitioner did not file a response by April 11 or subsequently.
When the case was called from the calendar on April 15, 2024, there was no appearance by or on behalf of petitioner. The standing pre-trial order in this case advised petitioner of her obligation to cooperate with respondent's counsel to prepare this case for trial or other disposition. Rule 123(b) 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." Petitioner has not complied with our Orders or Rules, did not appear for trial, and has neglected properly to prosecute her case.
Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed March 25, 2024, at docket entry 10, is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2020 in the amount of $7,957.00; and
There is a penalty due from petitioner for the taxable year 2020 under the provisions of I.R.C. § 6662(a) in the amount of $1,389.00.