Opinion
8888-20
12-06-2021
Christina M. O'Brien, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
Albert G. Lauber, Judge
This case was called from the calendar for the Court's November 29, 2021, San Francisco, California, trial session. There was no appearance by or on behalf of petitioner. Respondent has filed a Motion to Dismiss for Failure to Properly Prosecute. We will grant the Motion.
With respect to petitioner's 2015 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $60,878 and additions to tax under sections 6651(a)(1), (a)(2), and 6654. Petitioner petitioned this Court in July 2020. On November 8, 2021, respondent moved to dismiss the case for lack of proper prosecution, representing that petitioner had failed to submit requested documentation and had failed to attend two telephone conferences that respondent's counsel had scheduled to discuss the case.
On November 10, 2021, we ordered petitioner to file, by November 25, 2021, a response to the Motion to Dismiss for Failure to Properly Prosecute. We advised petitioner that if she did not respond or appear for trial, the Court would dismiss her case and enter decision against her. Petitioner did not respond by November 25 or subsequently, and she did not appear for trial on November 29.
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 petitioner." We have entered judgments of default or dismissal where a taxpayer (among other things) failed to appear for trial. See Ritchie v. Commissioner, 72 T.C. 126 (1979); Bond v. Commissioner, T.C. Memo. 2012-313; Carlo v. Commissioner, T.C. Memo. 2005-165; Bixler v. Commissioner, T.C. Memo. 1996-329.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed November 8, 2021, is granted, and this case is dismissed. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the 2015 tax year in the amount of $60,878.00;
There is an addition to tax due from petitioner for the 2015 tax year, under the provisions of I.R.C. § 6651(a)(1), in the amount of $13,697.55;
There is an addition to tax due from petitioner for the 2015 tax year, under the provisions of I.R.C. § 6651(a)(2), in the amount of $15,219.50;
There is an addition to tax due from petitioner for the 2015 tax year, under the provisions of I.R.C. § 6654, in the amount of $1,096.41.