Opinion
21029-21S
03-31-2023
ASA C. MCCLELLAN III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth Crewson Paris Judge
On October 7, 2022, docket entry 9, respondent filed a Motion to Dismiss for Lack of Prosecution. By Order dated October 20, 2022, docket entry 10, the Court set respondent's Motion for Hearing at the October 31, 2022, Houston, Texas remote Trial Session of the Court and reminded petitioner that failure to properly prosecute his case could result in this case being dismissed.
This case was called from the calendar for Hearing at the Court's Houston, Texas remote Trial Session on October 31, 2022. There was no appearance by petitioner. Counsel for respondent appeared and was heard.
By Order dated November 2, 2022, docket entry 12, the Court took respondent's Motion to Dismiss for Lack of Prosecution, filed October 7, 2022, docket entry 9, under advisement. Additionally, the Court directed respondent, on or before November 30, 2022, to file a Status Report that (1) states attempts to serve petitioner with the above referenced motion by personal service; and (2) attach a copy of a signature confirmation, return receipt, or other delivery confirmation from petitioner.
A separate Order issued by the Court, also on November 2, 2022, docket entry 13, directed petitioner, on or before January 30, 2023, to show cause in writing, why respondent's Motion to Dismiss for Lack of Prosecution, filed October 7, 2022, docket entry 9, should not be granted for the amount reflected on the Notice of Deficiency; and, advised petitioner that failure to respond to the Order to Show Cause could result in the dismissal of this case and an Entry of Decision entered as requested in respondent's Motion to Dismiss for Lack of Prosecution. To date, petitioner has not filed a response to the Court's Order to Show Cause, nor has petitioner filed any other documents with the Court.
On November 30, 2022, docket entry 14, respondent filed a Status Report with the Court indicating that respondent sent his Motion by certified mail, return receipt requested and included a copy of the USPS Tracking Record attached thereto.
After due consideration, and for cause, it is
ORDERED that the Court's Order to Show Cause, issued November 2, 2022, docket entry 13, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 7, 2022, docket entry 9, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the 2018 taxable year in the amount of $12,121.00; and
That there is a penalty due from petitioner for the taxable year 2018 under I.R.C. section 6662(a) in the amount of $2,424.00.