Opinion
6572-19
12-03-2021
Charles Edward Moss Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda, Judge
On August 25, 2021, the Commissioner filed a motion to dismiss for failure to properly prosecute. By Order served on August 26, 2021, the Court directed petitioner Charles Edward Moss to file an objection to the motion to dismiss for failure to properly prosecute. In our Order, we warned that if Mr. Moss failed to comply, the Court might grant the Commissioner's motion, which would end this case absent further Court action. Mr. Moss did not file an objection with the Court.
On October 18, 2021, this case was called from the calendar at the Court's Atlanta, Georgia, remote trial session. Counsel for the Commissioner appeared and was heard. Neither Mr. Moss nor anyone on his behalf appeared, however. The Court recalled this case on October 19, 2021. Again, counsel for respondent appeared but Mr. Moss did not appear. The Court gave Mr. Moss one last chance to file a response to our Order to Show Cause by November 18, 2021. Again, Mr. Moss failed to comply.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, served October 20, 2021, is hereby made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for failure to properly prosecute, filed August 25, 2021, is hereby granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner in the amount of $7,897.00 for taxable year 2014, and additions to tax under I.R.C. §§ 6651(a)(1), 6651(a)(2), and 6654 for taxable year 2014 in the amounts of $1,776.82, $1,974.25, and $141.78, respectively.