Opinion
13046-20L
12-08-2021
Troy Wesley Keeley, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
Albert G. Lauber Judge
This case was calendared on the Court's October 4, 2021, Los Angeles, California, trial session. On September 29, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent represented that, since November 2020, he had attempted to contact petitioner numerous times by phone and mail, without success.
This case was called from the calendar on October 4, 2021. There was no appearance by or on behalf of petitioner. On October 7, 2021, we ordered petitioner, by November 3, 2021, to show cause in writing why this case should not be dismissed for lack of prosecution. We advised petitioner that if he did not respond, the Court would dismiss his case and enter decision against him. Petitioner did not respond by November 3 or subsequently.
The standing pre-trial order in this case informed petitioner of his obligation to cooperate with respondent in preparing this case for trial or other disposition. Rule 123(b) of the Tax Court Rules provides that, "[f]or failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court, * * * the Court may dismiss a case at any time and enter a decision against the petitioner." Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, served October 7, 2021, is hereby made absolute. It is further 1
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 29, 2021, is granted, and this case is dismissed. It is further
ORDERED AND DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Action Under Sections 6320 or 6330, dated October 6, 2020, upon which this case is based, are sustained. 2