Opinion
2367-23
11-06-2024
TONY LAMON MOODY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
On March 28, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution (motion), indicating that he attempted to contact petitioner multiple times but was unsuccessful.
By Order served April 11, 2024, the Court directed petitioner to file an objection, if any, to respondent's motion by May 2, 2024. The Court informed petitioner in the Order that failure to comply with the Order may result in the granting of respondent's motion and dismissal of this case or other appropriate action by this Court. Petitioner did not file an objection or other response to respondent's motion.
By Order served August 29, 2024, this case was assigned to undersigned solely for the purpose of disposing of the respondent's motion. The Court attempted to schedule a conference call with the parties to discuss the case and respondent's motion. The Court emailed the parties on October 2, 2024. Respondent indicated his willingness to participate in a conference call, but petitioner did not respond. The Court called petitioner to attempt to schedule a conference call on October 17, 2024, and October 23, 2024. Petitioner did not respond to the Court's phone calls. Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed on March 28, 2024, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in federal income tax due from petitioner in the amount of $37,388.00 for the taxable year 2019; and
That there is not any accuracy-related penalty due from petitioner under the provisions of I.R.C. § 6662 for the taxable year 2019.