Opinion
25150-21
05-24-2024
DIANE C. JAMES, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Albert G. Lauber, Judge
This case, involving petitioner's Federal income tax liability for 2018, was calendared on the Court's April 15, 2024, Washington, D.C., trial session. On June 1, 2021, the Internal Revenue Service (IRS or respondent) issued petitioner, who is now deceased, a notice of deficiency determining a deficiency of $2,027. Petitioner timely petitioned this Court seeking redetermination of the deficiency.
On March 21, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution in which he identified Morrell James II as petitioner's only next of kin and the former administrator of her estate. By Order served March 26, 2024, we directed Mr. James to file a response to the Motion, but he did not do so by our deadline or subsequently.
When this case was called from the calendar on April 15, 2024, there was no appearance by or on behalf of petitioner or Mr. James. Counsel for respondent appeared and represented that he had been in contact with Mr. James. We directed that the case be re-called on Thursday, April 18, and respondent's counsel represented that he would so inform Mr. James.
When this case was re-called on April 18, 2024, there was again no appearance by or on behalf of petitioner or Mr. James. Counsel for respondent appeared and represented that he had been unable to communicate with Mr. James. By Order served later that day, we directed Mr. James to show cause in writing by May 20, 2024, why petitioner's case should not be dismissed for lack of prosecution. In our Order we advised Mr. James that, if he did not respond to respondent's Motion, the Court would dismiss this case and enter a decision against petitioner for the deficiency set forth in the Motion. Mr. James did not respond to the Motion or to our Order by May 20 or subsequently. It is accordingly
ORDERED that the Court's April 18, 2024, Order to Show Cause is hereby made absolute. It is further
ORDERED that the Motion to Dismiss for Lack of Prosecution, filed March 21, 2024, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax in the amount of $2,027.00 due from petitioner for the taxable year 2018. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Morrell James II at the address set forth in the certificate of service attached to respondent's Motion filed March 21, 2024.