Opinion
22482-21
11-28-2022
BOBBY KIDD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
In this case, calendared on the Court's December 19, 2022, Washington, D.C., trial session, the Internal Revenue Service (IRS or respondent) determined a deficiency of $6,222 and an accuracy-related penalty of $1,023 for tax year 2018. The deficiency results from a determination that petitioner received unreported income. Petitioner timely petitioned this Court on September 13, 2021. On November 22, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent represents that between January 10, 2022, and October 25, 2022, he has attempted to contact petitioner on multiple occasions, without success.
The standing pre-trial order in this case informed petitioner of his obligation to cooperate with respondent's counsel 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, on or before December 15, 2022, petitioner shall file a response to respondent's Motion to Dismiss for Lack of Prosecution. Petitioner is advised that if he fails to respond, the Court may dismiss his case and enter a decision against him for the deficiency and accuracy-related penalty set forth in respondent's Motion.