Opinion
27803-21
10-26-2022
ROLANDO FABAL GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro Judge
This is a deficiency case. On September 23, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 9). Respondent moves the Court to dismiss the case and find in its order that there is a deficiency in income tax in the amount of $8,233.00 due from petitioner for the 2019 taxable year and that there is no penalty due from petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662. On October 13, 2022, respondent filed a Redacted Motion to Dismiss for Failure to Properly Prosecute (Doc. 11). On the same date, respondent also filed his First Supplement to Motion to Dismiss for Failure to Properly Prosecute (Doc. 12)
By Order served October 3, 2022, the Court directed petitioner to file a response to respondent's motion on or before October 10, 2022. The Court further set respondent's motion for hearing at its October 17, 2022, Boston, Massachusetts, trial session. As of date of this Order, no response has been received by or on behalf of petitioner.
On October 17, 2022, this case was called and recalled from the calendar for the Court's October 17, 2022, Boston, Massachusetts, trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner. Respondent advised the Court that her attempts to communicate with petitioner have been unsuccessful. Court personnel attempted unsuccessfully to reach petitioner. Respondent's Motion to Dismiss for Failure to Properly Prosecute was taken under advisement.
Because Mr. Gonzalez has failed to properly prosecute this case, we will grant respondent's Motion to Dismiss as supplemented. The Court may dismiss a case at any time and enter a decision against the taxpayer for failure properly to prosecute his case, failure to comply with the Rules of this Court or any order of the Court, or for any cause which the Court deems sufficient. Rule 123(b); Stearman v. Commissioner, 436 F.3d 533, 535-537 (5th Cir. 2006), aff 'g T.C. Memo. 2005-39; Bauer v. Commissioner, 97 F.3d 45, 48-49 (4th Cir. 1996); Edelson v. Commissioner, 829 F.2d 828, 831 (9th Cir. 1987), aff 'g T.C. Memo. 1986-223.
Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is hereby
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed September 23, 2022, as supplemented on October 13, 2022, is granted, and this case is dismissed by reason of petitioner's failure to properly prosecute his case. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $8,233.00. It is further
ORDERED AND DECIDED that there is no accuracy-related penalty due from petitioners for the 2019 taxable year under I.R.C. section 6662.