Opinion
19649-22S
01-16-2024
EVENS JACQUET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy Special Trial Judge
On November 21, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution (Motion). In his Motion, the Commissioner stated that Mr. Jacquet has been nonresponsive to his communication attempts to resolve this case. By Order served November 21, 2023, the Court ordered Mr. Jacquet to file a response or an objection to the Commissioner's Motion. Mr. Jacquet failed to do so. The Court held a conference call with the parties on December 7, 2023, to discuss the pending motion and the parties' preparation for trial.
On December 13, 2023, the Commissioner filed a status report stating that, once again, Mr. Jacquet had become nonresponsive to his attempts to resolve this case by settlement or further prepare the case for trial. By Order to Show Cause served December 15, 2023, the Court ordered Mr. Jacquet to show cause in writing why this Court should not dismiss this case for his failure to prosecute this case. As of the filing of this Order of Dismissal and Decision, Mr. Jacquet failed to file a response to the Court's Order to Show Cause.
Upon due consideration of the Commissioner's Motion and for cause, it is
ORDERED that the Court's Order to Show Cause, issued December 15, 2023, is hereby made absolute. It is further
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed November 21, 2023, is hereby granted and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that, for the taxable year 2020, there is due from Mr. Jacquet a deficiency in income tax in the amount of $39,125.00; a penalty, pursuant to I.R.C. § 6662, in the amount of $5,828.20; and a penalty, pursuant to I.R.C. § 6676, in the amount of $1,996.80.