Opinion
8888-20
11-10-2021
Christina M. O'Brien Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This case is calendared on the Court's November 29, 2021, San Francisco, California, trial session, to be conducted remotely via Zoomgov. With respect to petitioner's 2015 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $60,878.00 and additions to tax under sections 6651(a)(1), 6654(1), and 6651(a)(2) totaling $28,187.12. Petitioner petitioned this Court in July 2020. In the petition, petitioner explained that she did not owe that amount of taxes, and that she had attempted to file her 2015 tax return in 2016 but that it might not have reached the IRS.
On November 8, 2021, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Respondent represents that after petitioner filed her petition, her case was assigned to an Appeals Officer. She submitted an unsigned copy of her 2015 tax return but did not submit any documentation to substantiate the deductions claimed on the return, so the Appeals Officer closed the case. Respondent further represents that respondent's counsel scheduled two telephone conferences with petitioner to discuss the case, but petitioner did not attend either one and has not sent respondent's counsel any of the requested documentation.
The standing pre-trial order in this case informed petitioner of her obligation to cooperate with respondent in preparing this case for trial or other disposition. Rule 123(b) of the Tax Court Rules provides that, "[f]or failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court, * * * the Court may dismiss a case at any time and enter a decision against the peti tion er."
In consideration of the foregoing, it is
ORDERED that, on or before November 25, 2021, petitioner shall file a response to the Motion to Dismiss for Failure to Properly Prosecute. Petitioner is advised that if she fails to respond, the Court may dismiss her case and enter a decision against her for the amounts set forth in respondent's Motion.