Opinion
9759-21L
03-23-2022
Ouattara S. Mamadou Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber, Judge
This collection due process case is calendared on the Court's April 11, 2022, New York, New York, trial session. On March 18, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Respondent represents that, over the last year, he has attempted to contact petitioner numerous times by phone and mail, without success.
The standing pre-trial order in this case informed petitioner of his obligation to cooperate with respondent in preparing this case for trial or other disposition. Rule 123(b) of the Tax Court Rules provides that, "[f]or failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court, . . . the Court may dismiss a case at any time and enter a decision against the petitioner."
In consideration of the foregoing, it is
ORDERED that, on or before April 7, 2022, petitioner shall file a response to the Motion to Dismiss for Failure to Properly Prosecute. Petitioner is advised that if he fails to respond, the Court will likely dismiss his case and enter decision against him sustaining the collection action.