Opinion
17525-22
07-17-2024
PETER G. MACKENZIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
The Court described the procedural history in this case in the prior order and does not repeat that history here.
By Order served May 20, 2024, petitioner was directed to file on or before June 28, 2024, a response that set forth his views on whether (1) he wishes to proceed with this litigation, engage in discussions with the Commissioner to settle the case, and, if those discussions fail to bear fruit, have a trial, or (2) he wishes to have the Court dismiss the case with prejudice thereby approving the deficiencies and additions to tax the Commissioner determined for the relevant years.
As of the date of this Order no response has been received from or on behalf of petitioner.
The Court may dismiss a case at any time and enter a decision against the taxpayer for failure properly to 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); Edelson v. Commissioner, 829 F.2d 828, 831 (9th Cir. 1987), aff'g T.C. Memo. 1986-223; see also Stearman v. Commissioner, 436 F.3d 533, 535-37 (5th Cir. 2006), aff'g T.C. Memo. 2005-39; Colon v. Commissioner, 252 F.3d 662, 662- 63 (2d Cir. 2001); Bauer v. Commissioner, 97 F.3d 45, 48-49 (4th Cir. 1996); Sauers v. Commissioner, 771 F.2d 64, 66-67 (3d Cir. 1985), aff'g T.C. Memo. 1984-367.
Upon due consideration, it is hereby
ORDERED that, on or before August 16, 2024, petitioner shall show cause in writing why this case should not be dismissed for failure to properly prosecute.
Petitioner is advised that failure to respond to this Order may result in the dismissal of this case for failure to properly prosecute on the Court's own motion and in a ruling in favor of respondent in the full amounts determined in the notice of deficiency.