Opinion
2972-20S
07-31-2024
ORDER OF DISMISSAL AND DECISION
Adam B. Landy Special Trial Judge.
This case is calendared for trial at the remote special trial session of the Court commencing on July 30, 2024. Pending before the Court is the Commissioner's Motion to Dismiss for Lack of Prosecution, filed December 28, 2023. In the Commissioner's Motion, he states that Ms. Lee has been nonresponsive to his communication attempts to resolve this case. The Commissioner moved the Court to enter a decision for a deficiency in income tax in the amount of $10,733.00 and no penalty pursuant to I.R.C. § 6662 for taxable year 2017. By Order served January 2, 2024, the Court ordered Ms. Lee to file an objection, by January 24, 2024, stating why this Court should not dismiss this case for lack of prosecution. Ms. Lee failed to file a response or an objection to the Commissioner's Motion.
On March 13, 2024, the undersigned was assigned this case for trial or other disposition. The Court held a conference call with the parties on March 21, 2024. During the call, Ms. Lee requested an opportunity to meet and confer with counsel for the Commissioner to possibly resolve this case, or in the alternative, the Court set this case for trial at a remote special session.
The parties were unable to settle all issues in this case, and on April 18, 2024, the Court set this case for trial at this special session. The Court notes that this case has been continued from four previously scheduled trial sessions. The Court has provided Ms. Lee with numerous opportunities to prosecute her case, and she has failed to do so.
This case was called from the calendar for the remote special trial session of the Court on July 30, 2024. There was no appearance by or on behalf of Ms. Lee. Counsel for the Commissioner appeared and was heard.
The standing pre-trial order in this case informed Ms. Lee of her obligation to cooperate with counsel for the Commissioner in preparing this case for trial or other disposition. Rule 123(b) of the Tax Court Rules of Practice and Procedure (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." Ms. Lee has not complied with our orders or Rules, and she has neglected to properly prosecute this case. Accordingly, we will grant the Commissioner's Motion.
Upon due consideration of the Commissioner's Motion and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed December 28, 2023, is granted, and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from Ms. Lee for the taxable year 2017 in the amount of $10,733.00; and
There is no penalty due from Ms. Lee for the taxable year 2017, under the provisions of I.R.C. § 6662(a).