Opinion
692-21S
09-06-2023
BYAOMBE MTOKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland Judge
This case is calendared for trial at the Trial Session of the Court scheduled on October 2, 2023, at the Whittaker U.S. Courthouse located at 400 East 9th Street in Kansas City, Missouri 64106, Room 1010.
On August 29, 2023, Respondent filed with the Court a Motion to Dismiss for Lack of Prosecution, which means that the Internal Revenue Service (IRS) is asking this Court to end Petitioner Byamobe Mtoka case and find that he owes a deficiency in income tax for taxable year 2019 in the amount of $8,350.00 as shown in the government's Notice of Deficiency dated November 16, 2020, and further requests that the Court Order that there is no penalty under I.R.C. § 6662(a). The IRS is requesting this dismissal action because Mr. Mtoka has not been in communication with IRS Counsel assigned to this case.
Further, petitioner is encouraged to contact the low-income taxpayer clinics (LITCs) in his locale for assistance in responding to this motion, namely: Kansas City Tax Clinic, UMKC School of Law at (816) 235-6201; or Legal Aid of Western Missouri at (800) 990-2907.
Upon due consideration, and for cause, it is
ORDERED that, on or before September 25, 2023, Petitioner (Mr. Mtoka) shall show cause in writing as to why Respondent's Motion to Dismiss for Lack of Prosecution should not be granted and why the Court should not enter a decision determining that he owes a deficiency in income tax for taxable year 2019 and that there is no penalty under I.R.C. § 6662(a) due from petitioner or taxable year 2019. It is further
ORDERED that Respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on August 29, 2023, is set for hearing at the calendar call on October 2, 2023, at 10:00 a.m. CT, during the Court's Kansas City, Missouri Trial Session. Petitioner is advised that failure to appear at the hearing on October 2, 2023, may result in the Court granting Respondent's motion and entering an order and decision against Petitioner.
Petitioner shall mail a copy of his written response to IRS Counsel Britton Wilson at 2345 Grand Blvd., Suite 301, Kansas City, MO 64108-2625 and file the original with the Court. Failure to respond may be deemed consent to the relief sought in Respondent's motion