Opinion
1241-21
07-20-2022
EVGENY MISHUSTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
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 the case and find in its order that 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 are additions 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, this 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.
By Order served April 7, 2022, petitioner was directed to show cause, if any, on or before June 3, 2022, why the case should not be dismissed on the ground of failure to properly prosecute and why an order and decision should not be entered. On May 23, 2022, the envelope in which the Order to Show Cause was mailed was returned and marked "Return to Sender - Unable to Forward - Unable to Forward - Return to Sender." The envelope further provided a handwritten address that stated "Forward to c/o Gregory Freeborg." An address was provided for Mr. Freeborg. On June 14, 2022, the Court re-served a copy of the April 7, 2022, Order to Show Cause to petitioner c/o Gregory Freeborg to the address provided on the returned envelope. As of the date of this Order, no response has been received by or on behalf of petitioner.
Upon due consideration, and for cause more fully appearing in respondent's motion and the transcript of the proceedings, it is hereby
ORDERED that the Court's Order to Show Cause served April 7, 2022, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed April 1, 2022, is granted, and this case is dismissed by reason of petitioner's failure to properly prosecute his case. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2016 in the amount of $39,723.00;
That there is an addition to tax due from petitioner for the taxable year 2016, under the provisions of I.R.C. § 6651(a)(1), in the amount of $8,937.68; and
That there is an addition to tax due from petitioner for the taxable year 2016, under the provisions of I.R.C. §6651(a)(2), in the amount of $8,143.22; and
That there is an addition to tax due from petitioner for the taxable year 2016, under the provisions of I.R.C. § 6654(a), in the amount of $949.54.
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); 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); and at the address listed on the returned envelope dated May 23, 2022 (Doc. 19).