Opinion
11166-23
08-05-2024
MATIKA MEDLOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth A. Copeland Judge
This case was called for hearing on June 10, 2024, during the Trial Session of the Court in Dallas, Texas. There was no appearance by or on behalf of Petitioner. Respondent appeared and was heard.
On May 13, 2024, Respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Respondent requested that the Court find that there is a deficiency in income tax due from Petitioner, Matika Medlock, for taxable year 2021 in the amount of $15,180.00, and that there is an accuracy-related penalty for taxable year 2021 under I.R.C. § 6662(a) in the amount of $3,036.00. Respondent informed the Court that Petitioner had been unresponsive, and did not have a voicemail box set up.
On June 11, 2024, the Court issued an Order to Show Cause, requiring that Petitioner respond in writing by July 10, 2024, to Respondent's Motion to Dismiss for Lack of Prosecution. There has been no response by Petitioner as of the date of this Order.
On August 1, 2024, the Court issued an Order of Dismissal and Decision (Index No. 15) which did not address the Court's earlier Order to Show Cause. The Court shall vacate its prior Order.
For cause, it is
ORDERED that the Court's Order of Dismissal and Decision at Index No. 15 is hereby vacated and set aside. It is further
ORDERED that the Court's Order to Show Cause, issued June 11, 2024, is hereby made absolute. It is further
ORDERED that Respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on May 13, 2024, is granted and this case is dismissed. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from Petitioner for taxable year 2021 in the amount of $15,180.00, and that there is an accuracy-related penalty under I.R.C. § 6662(a) due from Petitioner for taxable year 2021 in the amount of $3,036.00.