Opinion
9469-20
03-29-2022
JONATHAN LOGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
David Gustafson Judge
This case was set for trial at the Court's New York City trial session beginning March 28, 2022. (See Doc. 13.) On March 1, 2022, the Commissioner filed a motion (Doc. 15) to dismiss this case for failure to properly prosecute. The Commissioner's motion alleges that petitioner Jonathan Logan has not provided documents or records to support his claims, and that he has been unresponsive to the Commissioner's requests for information and multiple attempts to communicate. In the motion, the Commissioner moves the Court to enter a decision in the amount of the deficiency originally determined for 2018 (i.e., $1,089). We concluded that a pretrial telephone conference with the Court and the parties would be expedient. After multiple attempted phone calls to Mr. Logan, the Chambers Administrator ("CA") of the judge signing this order finally reached Mr. Logan and scheduled, with his apparent consent, a telephone conference to take place on March 7, 2022. But at the appointed time, Mr. Logan did not phone in and did not answer his telephone when the CA attempted to call him.
We ordered Mr. Logan to telephone the CA for the purpose of scheduling a prompt pretrial telephone conference (which he did not do), and we ordered that the Commissioner's motion to dismiss for failure to properly prosecute was set for hearing during the Court's trial session in New York City beginning March 28, 2022. When this case was called from the calendar on March 28, 2022, there was no appearance by or on behalf of Jonathan Logan. It is therefore
ORDERED that the motion to dismiss (Doc. 15) is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the tax year 2018 in the amount of $1,089 as set forth 1n the notice of deficiency dated March 30, 2020.