Opinion
17525-22
08-23-2024
PETER G. MACKENZIE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro Judge
On May 20, 2024, this case was called from the Court's Helena, Montana, trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of Mr. MacKenzie.
At the hearing, respondent's counsel reported that Mr. MacKenzie has not communicated with respondent since the withdrawal of Mr. MacKenzie's prior counsel. Respondent's counsel also indicated that respondent was not opposed to offering Mr. MacKenzie the opportunity to settle the case on the same basis as Mrs. MacKenzie. Therefore, rather than moving to dismiss the case for lack of prosecution, respondent requested that the Court consider granting the Motion for Continuance. The Court took the Motion for Continuance under advisement.
On the same day (May 20) that the Court held the hearing in this case in Helena, Montana, the Court received in Washington, DC, a document styled "Withdrawal of Petition," which was filed as a "Motion to Withdraw Case." The document appeared to have been mailed from Livingston, Montana, on May 15, 2024.
What Mr. MacKenzie sought to achieve through his Motion to Withdraw Case was not entirely clear to the Court; therefore, by Order served May 20, 2024, among other things, Mr. MacKenzie was directed to file a response on or before June 28, 2024, on whether (1) he wished to proceed with this litigation, engage in discussions with respondent to settle the case, and, if those discussions fail to bear finiit, have a trial, or (2) he wished to have the Court dismiss the case with prejudice thereby approving the deficiencies and penalties to tax respondent determined for the relevant years. No response was received by or on behalf of petitioner.
By Order served July 17, 2024, Mr. MacKenzie was directed to show cause on or before August 16, 2024, in writing why this case should not be dismissed for failure to properly prosecute. Mr. MacKenzie was advised that failure to respond to the 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. As of the date of this Order no response has been received from or on behalf of Mr. MacKenzie.
Upon due consideration, it is hereby ORDERED that petitioner's Motion to Withdraw Case filed May 20, 2024, is denied. It is further
ORDERED that the Court's Order to Show Cause, served July 17, 2024, is hereby made absolute. It is further
ORDERED that on the Court's own motion this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there are deficiencies in income tax and penalties under I.R.C. § 6662(a) due from petitioner as follows:
Tax Year
Deficiencv
I.R.C. § 6662(a) Penalty
2016
$99,543.00
$19,908.00
2017
127,434.00
25,486.00
2018
141,379.00
28,275.00