Opinion
19448-22
12-12-2023
SARA JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro Judge
On October 5, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 20). In the Motion, respondent moves the Court to dismiss the case and find in its order that there is a deficiency in income tax in the amount of $4,268.00 due from petitioner for the 2020 taxable year.
The case was called on October 10, 2023, and recalled on October 11, 2023. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner. Respondent advised the Court that his attempts to communicate with petitioner have been unsuccessful. Court personnel contacted petitioner. Petitioner advised Court personnel that she would not be attending the Court proceeding. Respondent's Motion to Dismiss for Failure to Properly Prosecute was taken under advisement.
By Order served October 19, 2023, petitioner was directed to show cause on or before November 10, 2023, why the case should not be dismissed on the ground of failure to properly prosecute and why an order and decision should not be entered. As of the date of this Order, no response has been received by or on behalf of petitioner.
Upon due consideration, and for cause more fully appearing in respondent's Motion and the transcripts of the proceedings, it is hereby
ORDERED that the Court's Order to Show Cause served October 19, 2023, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute (Doc. 20) filed October 5, 2023, is granted, and this case is dismissed by reason of petitioner's failure to properly prosecute her case. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2020 in the amount of $4,268.00