Opinion
7673-22
06-12-2023
MIKHAIL G. KAMINSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL AND DECISION
Courtney D. Jones Judge.
On April 3, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 17). By Order dated April 10, 2023, the Court set respondent's motion to dismiss for hearing on April 24, 2023 (Doc. 18). In its Order of April 3rd, the Court warned petitioner that, "…failure to comply with the terms of this Order or failure to appear at the hearing on April 24, 2023, may result in the Court granting respondent's motion and entering an order and decision against petitioner."
This case was called and recalled from the calendar at the New York City, New York trial session of the Court on April 24 and 25, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
The Court then ordered petitioner to show cause, on or before May 25, 2023, why respondent's motion to dismiss should not be granted and a decision entered against him for the amount and year set forth in respondent's Motion to Dismiss for Failure to Properly Prosecute (Doc. 23). In its Order of May 25, the Court again warned petitioner that, "Failure to respond to this order will likely result in the granting of respondent's motion and entry of decision against petitioner."
To this date, the Court has not received a response to its Order to Show Cause, objection to respondent's Motion to Dismiss for Failure to Properly Prosecute, returned mail, or any other correspondence from petitioner.
The record reflects that all mail sent to petitioner at his then-current address was returned by USPS with the notation "Return to Sender - Not Deliverable as Addressed - Unable to Forward". See Docs. 11, 16, 20, 24, and 26. Respondent provided the Court with a potential alternative address for petitioner (Doc. 13). Following, the Court attempted service on petitioner at both the then-current address of record and the alternative address. No mail sent to petitioner at the alternative address was returned to the Court as not deliverable. The Court changed petitioner's then-current address of record to the alternative address on May 5, 2023 (Doc. 25). See Tax Court Rule 21(c).
Giving due regard to the representations contained in respondent's motion to dismiss, and due to petitioner's failure to respond to the Court's Order to Show Cause, failure to appear for trial, and failure to otherwise prosecute this case, it is
ORDERED that the Court's April 26, 2023, Order to Show Cause is made absolute. It is further
ORDERED that respondent's April 3, 2023, Motion to Dismiss for Failure to Properly Prosecute is granted, and this case is dismissed for Failure to Properly Prosecute. It is further
ORDERED AND DECIDED that there is a deficiency in Federal income tax and penalty due from petitioner as follows:
|
Year |
Deficiency |
I.R.C. § 6662(a) Penalty |
| 2018 | $87,589.00 | $17,517.80 |