Opinion
13923-21S
04-19-2023
JOSE DAVID LICERA & JULIA NICOLE MULLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
This case was calendared for trial at the session of the Court commencing at Miami, Florida, on February 27, 2023.
During the calendar call, counsel for the Commissioner moved for a Motion to Dismiss for Lack of Prosecution as to petitioner Julia Nicole Mullins due to her failure to prosecute this case. The Court issued an Order to Show Cause, served March 3, 2023, to Ms. Mullins to show cause, in writing and by March 29, 2023, why the Court should not grant the Commissioner's motion to dismiss. On April 17, 2023, the Commissioner and petitioner Jose David Licera filed a Proposed Stipulated Decision to resolve all issues in the case.
The Court may dismiss a case at any time and enter a decision against a petitioner for failure to properly prosecute their case, failure to comply with the Rules of this Court or any order of the Court, or for any cause which the Court deems sufficient. Rule 123(b), Tax Court Rules of Practice and Procedure. Since Ms. Mullins failed to file an objection or response to the Court's Order to Show Cause and has otherwise failed to properly prosecute this case, the Court will grant the Commissioner's motion to dismiss.
Upon due consideration of the Commissioner's motion, the Proposed Stipulated Decision executed between Mr. Licera and the Commissioner, and for cause, it is
ORDERED that the Court's Order to Show Cause, served March 3, 2023, is hereby made absolute. It is further
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution as to Petitioner Julia Nicole Mullins is granted, and this case is dismissed as to Julia Nicole Mullins for failure to properly prosecute this case. It is further
ORDERED that the Commissioner's Motion for Extension of Time, filed April 13, 2023, is denied as moot. It is further
ORDERED that the parties' Proposed Stipulated Decision, filed April 17, 2023, is recharacterized and treated as the parties' Settlement Stipulation. It is further
ORDERED AND DECIDED: That there are deficiencies in income tax due from petitioners for the taxable years 2017, 2018, and 2019 in the amount of $3,772.00, $1,440.00, and $13,824.00, respectively; and
That there are no penalties due from petitioners for the taxable years 2017, 2018, and 2019, respectively, under the provisions of I.R.C. § 6662(a).