Opinion
15299-20
01-05-2022
Isaac Nwankwo Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro, Judge
This case is currently set for trial during the Court's January 24, 2022, Houston, Texas, trial session. On January 3, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 10). In the motion, respondent moves the Court to dismiss the case and find in its order that there is a deficiency in income tax in the amount of $6,797.00 due from petitioner for the 2018 taxable year. The motion noted that respondent concedes that petitioner is not liable for the accuracy-related penalty pursuant to Internal Revenue Code sec. 6662(a) asserted against petitioner for the taxable year 2018 in the amount of $749.80. Upon due consideration, it is hereby
ORDERED that, on or before January 18, 2022, petitioner shall serve on respondent, and file with the Court, a response to respondent's Motion to Dismiss for Lack of Prosecution. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is set for hearing on January 24, 2022, at 10:00 a.m. Central Time. Petitioner is advised that failure to comply with the terms of this Order or failure to appear at the hearing on January 24, 2022, may result in the Court granting respondent's motion and entering an order and decision against petitioner.