Opinion
1798-20S
08-09-2022
KEVIN GREELEY & LAURA L. GREELEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Alina I. Marshall, Judge.
This case was calendared for a remote trial at the session of the Court scheduled to commence on February 8, 2021, for cases in which Detroit, Michigan, was the place of trial. On January 12, 2021, respondent filed a motion to dismiss for lack of prosecution. On February 4, 2021, the parties held a conference call with the undersigned. On February 8, 2021, the Court continued the case and the undersigned retained jurisdiction. On February 16, 2021, the Court denied respondent's motion to dismiss for lack of prosecution without prejudice.
Thereafter, respondent filed status reports on March 5, May 21, July 1, August 13, and September 1, 2021. Petitioners did not file status reports as directed by the Court.
This case was again calendared for a remote trial, this time at the session of the Court scheduled to commence on October 18, 2021 for cases in which Dallas, Texas was the place of trial. On September 22, 2021, respondent filed a motion to dismiss for failure to properly prosecute (respondent's motion), indicating therein that petitioners' views as to the granting of respondent's motion were unknown. On September 29, 2021, the Court directed petitioners to file on or before October 8, 2021, a response to respondent's motion, and the Court set respondent's motion for remote hearing on October 18, 2021, at 10:00a.m. (ET). The Court attempted to hold a conference call in this case but was unable to reach petitioners.
On October 18, 2021, the case was called from the calendar at the remote trial session of the Court. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard. On the same day, respondent's motion was taken under advisement by the undersigned. As of the date of this order, petitioners have not filed any response to respondent's motion and have not otherwise attempted to contact the Court.
Accordingly, it is
ORDERED that respondent's motion to dismiss for failure to properly prosecute filed September 22, 2021, is granted and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there are deficiencies in income tax due from petitioners for the taxable years 2016 and 2017 in the amounts of $6,853.00 and $14,111.00, respectively;
That there are penalties due from petitioners for the taxable years 2016 and 2017 under the provisions of I.R.C. section 6662(a) in the amounts of $0.00 and $0.00, respectively;
That there is an addition to tax due from petitioners for the taxable year 2017 under the provisions of I.R.C. section 6651(a)(1) in the amount of $2,807.50.