Opinion
15495-22S
10-10-2023
JERRY JOSEPH GRUBB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland Judge
On September 18, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution moving that the Court dismiss this case and enter a decision against petitioner Jerry Joseph Grubb finding that there is a deficiency in income tax due from the petitioner for taxable year 2018 in the amount of $10,648.00 and additions to tax pursuant to I.R.C § 6651(a)(1) and I.R.C. § 6651(a)(2) in the amounts of $1,579.28 and $1,754.75, respectively. Respondent has conceded the additions to tax pursuant to I.R.C. § 6654 in full.
This case was called from the calendar of the Court's Kansas City, Missouri trial session on October 2, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. The Court set this case for a recall in the afternoon of October 2, 2023, and left a voicemail for the petitioner to inform them of said recall. During that subsequent recall, again, there was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard.
Upon due consideration and for cause more fully appearing in the transcripts of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on September 18, 2023, is taken under advisement. It is further
ORDERED that jurisdiction of this case is retained by the undersigned. It is further
ORDERED that on or before November 1, 2023, the petitioner shall show cause in writing as to why the Court should not grant respondent's Motion to Dismiss for Lack of Prosecution and enter a decision against them. The petitioner is reminded that failure to respond to this order by the date prescribed above may result in the Court dismissing their case.