Opinion
32768-21
10-26-2022
DIRCIA GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro Judge
This is a deficiency case. On September 20, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 10). Respondent moves that the Court dismiss the case and find in its order that there is a deficiency in income tax in the amount of $7,683.00 due from petitioner for the 2020 taxable year. On October 13, 2022, respondent filed an Amended Motion to Dismiss for Failure to Properly Prosecute (Doc. 12).
By Order served September 21, 2022, the Court directed petitioner to file on or before October 4, 2022, a response to respondent's motion. The Court further set respondent's motion for hearing at its October 17, 2022, Boston, Massachusetts, trial session. As of the 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 during 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 his 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 petitioner has failed to properly prosecute this case, we will grant respondent's Motion to Dismiss as amended. The Court may dismiss a case at any time and enter a decision against the taxpayer for failure properly to prosecute their 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 20, 2022, as amended on October 13, 2022, is granted, and this case is dismissed by reason of petitioner's failure to properly prosecute their case. 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 $7,683.00.