Opinion
1241-21
04-07-2022
EVGENY MISHUSTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Emin Toro, Judge
On April 1, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 14). In the motion, respondent moves the Court to dismiss this case and find in its order that there is a deficiency in income tax due from petitioner for the 2016 taxable year in the amount of $39, 723, and that there is addition to tax under I.R.C. §§ 6651(a)(1) and (2), and 6654(a) in the amounts of $8, 937.68, $8, 143.22, and $949.54 respectively for the 2016 taxable year.
On April 4, 2022, the case was called from the calendar for the Court's April 4, 2022, San Francisco, California, trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner. Respondent advised the Court that her attempts to communicate with petitioner have been unsuccessful and that petitioner may have been deported. The Court took respondent's motion under advisement.
Petitioner appears to have been deported from the United States and has failed to provide the Court or respondent with his current address. See Rule 21(b)(4), Tax Court Rules of Practice and Procedure. In the absence of any contact from petitioner, it appears that he has abandoned this case and no longer intends to prosecute this action.
Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is hereby
ORDERED that, on or before June 3, 2022, petitioner shall show cause, if any, why respondent's Motion to Dismiss for Failure to Properly Prosecute should not be granted. Failure by petitioner to respond as required by this Order may be deemed consent to the relief sought in the motion. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner at the address listed on page eight entitled "Report of Income Examination Changes" of the Answer to Amended Petition (Doc. 7) and to Evgeny Mishustin c/o California Department of Correction & Rehabilitation at the address listed on page sixty-one of respondent's Motion to Dismiss for Failure to Properly Prosecute (Doc. 14). It is further
ORDERED that jurisdiction of this case is retained by the undersigned judge.