Opinion
22553-21
01-24-2024
HEATHER LASHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Albert G. Lauber Judge
This case was calendared on the Court's January 22, 2024, New York, New York, trial session. With respect to petitioner's 2019 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $30,590.00 and an accuracy-related penalty of $3,622.60. The deficiency largely results from a determination that petitioner received unreported income in the form of interest ($202), dividends ($29), income from pensions and annuities ($58,713), and income from wages, salaries, and tips ($34,083). The IRS also determined that petitioner had not substantiated travel expenses ($34,083) and other deductions ($1,450) claimed on Schedule C, Profit or Loss from Business.
On December 21, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent represents that petitioner has failed respond to all discovery requests and to numerous letters and attempted communications by telephone. By Order served December 28, 2023, we ordered petitioner to respond to the Motion to Dismiss by January 18, 2024. We advised petitioner that, if she did not file a response, the Court was likely to grant the Motion and enter a decision against her for the deficiency and accuracy-related penalty as determined in the notice of deficiency. Petitioner did not file a response by January 18 or subsequently.
When the case was called from the calendar on January 22, 2024, there was no appearance by or on behalf of petitioner. The Standing Pre-Trial Order in this case informed petitioner of her 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." Petitioner has not complied with our Orders or Rules, did not appear for trial, and has neglected to properly prosecute her case.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed December 21, 2023, is granted, and this case is dismissed for lack of proper prosecution by petitioner. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $30,590.00; and
There is a penalty due from petitioner for the taxable year 2019, under the provisions of I.R.C. § 6662(a), in the amount of $3,622.60.