Opinion
29019-21
06-21-2023
PERRY J. MOTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Christian N. Weiler, Judge.
This case was called from the calendar of the Court's Little Rock, Arkansas trial session on June 12, 2023, and recalled the following day. Counsel for respondent appeared and was heard. No appearance was made by or on behalf of the petitioner. Counsel for respondent made an oral motion to amend the Second Amended Motion to Dismiss for Lack of Prosecution to only include the deficiencies for the taxable years 2017 and 2018, and not include the admission of facts. Respondent concedes addition to tax under the provisions of I.R.C. § 6651(a)(1) and I.R.C. § 6662(a). Counsel for respondent represented that he had contacted petitioner, and that petitioner had no objection to the oral motion.
Upon due consideration and for cause more fully appearing in the transcripts of the proceedings, it is
ORDERED that respondent's Oral Motion to Amend the Second Amended Motion to Dismiss for Lack of Prosecution is granted. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed on May 18, 2023, is denied as moot. It is further
ORDERED that respondent's First Amended Motion to Dismiss for Lack of Prosecution, filed on June 8, 2023, is denied as moot. It is further
ORDERED that respondent's Second Amended Motion to Dismiss for Lack of Prosecution, filed on June 8, 2023, is taken under advisement. It is further
ORDERED that this case is continued, and jurisdiction is retained by the undersigned. It is further
ORDERED that on or before July 13, 2023, petitioner shall show cause in writing as to why respondent's Second Amended Motion to Dismiss for Failure to
Properly Prosecute should not be granted, and a decision entered for the amount and for the years set forth in respondent's motion.