Opinion
10828-21S
02-14-2022
Patricia Myles Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth A. Copeland Judge
This case is scheduled for trial at the trial session scheduled to commence on March 21, 2022, for cases where Indianapolis, Indiana is the place of trial.
On February 9, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution, which requests the Court dismiss this case for lack of prosecution and find in its order that there is no deficiency in tax due and no penalty, under the provisions of I.R.C. § 6662(a), due from, nor overpayment due to, petitioner for the taxable year 2018. Said amounts are less than that set forth in the notice of deficiency due to concessions by Respondent.
What this means is that petitioner, Patricia Myles, has effectively won her case but is not cooperating with counsel for the Internal Revenue Service (IRS) to finalize the documentation necessary to solidify that victory, so the IRS is asking the Court to do so and end her case. It is recommended that Ms. Myles contact counsel for the IRS regarding this matter.
After due consideration, it is
ORDERED that on or before March 4, 2022, petitioner shall serve on respondent and file with the Court a response to respondent's Motion to Dismiss for Lack of Prosecution, filed February 9, 2022. Failure to respond as required by this Order may be deemed consent to the relief sought in the motion.
The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov.
This Order constitutes official notice to the parties. 1