Opinion
37674-21
03-31-2023
TYLER S. LEHMANN & ADRIENNE R. LEHMANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Cary Douglas Pugh Judge
By Notice dated August 12, 2022, this case was set for trial at the Court's December 12, 2022, Denver, Colorado trial session. On December 8, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute, advising that petitioners had become unresponsive. This case was called from the calendar on December 12, 2022. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard. Jurisdiction was retained by this Division of the Court, and we set respondent's motion to dismiss for hearing at the Court's January 9, 2023, Denver, Colorado trial session. We directed petitioners to show cause in writing why we should not grant respondent's Motion to Dismiss for Failure to Properly Prosecute.
This case was called and recalled from the calendar of the Court's Denver, Colorado trial session on January 9, 2023, for hearing on respondent's Motion to Dismiss for Failure to Properly Prosecute. Both parties appeared and were heard. We discharged the Order to Show Cause and directed the parties to submit stipulated decision documents or file status reports by February 8, 2023. On February 8, 2023, respondent filed a Status Report advising that, as of the date of the report, respondent had not received any additional documentation from petitioners. Respondent's counsel spoke with petitioner husband on February 7, 2023, and was advised that petitioners would be sending documentation by February 8, 2023. Petitioners did not file a status report.
By Order dated February 9, 2023, we directed the parties to submit stipulated decision documents or file further status reports. We advised petitioners that if they are unable to demonstrate a commitment to resolve this case in a timely manner, we may grant respondent's motion, dismiss this case for failure to properly prosecute, and enter a decision against petitioners. On March 10, 2023, respondent filed a Status Report advising that there has been no change in the status of this case since respondent's February 8, 2023, report. Respondent stated that petitioners have been unresponsive and "have made no attempt to resolve this case". To date, petitioners have not filed a status report.
Upon due consideration and for cause, it is hereby
ORDERED AND DECIDED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed December 8, 2022, is granted and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there are deficiencies in income tax as set forth in the statutory notice dated September 24, 2021, for taxable years 2017 and 2018 in the amounts of $22,190.00 and $53,232.00, respectively; and penalties under I.R.C. sec. 6661(a) for the taxable years 2017 and 2018, in the amounts of $4,387.00 and $10,646.40, respectively.