Opinion
5506-20
12-22-2021
Siandria Jardell Horsley Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
DAVID GUSTAFSON JUDGE
On November 22, 2021, the Commissioner file a motion to dismiss for failure to prosecute (Doc. 15), and on December 16, 2021, he filed a supplement (Doc. 18) that addresses one issue in the original motion: i.e., the previous filing by the IRS of a "substitute for return" ("SFR"), which is a necessary predicate for the taxpayer's being liable for the addition to tax imposed by section 6651(a)(2) for failure to pay "the amount shown as tax on any return". To his original motion, the Commissioner attached a transcript showing the IRS's computer record of its filing of an SFR. To his supplement, the Commissioner has now attached an actual copy of the SFR.
Since the Commissioner has supplemented his motion, it is
ORDERED that no later than January 17, 2022, petitioner Siandria Jardell Horsley shall file a response to the Commissioner's motion as supplemented.