Opinion
7409-21S
03-23-2022
Chris Phillips & Rebecca Phillips Petitioners v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland Judge
This Order requires petitioners (the taxpayers) to respond to the Court by April 20, 2022. This case was called from the calendar for the Trial Session of the Court at Indianapolis, Indiana, on March 21, 2022. There was no appearance by or on behalf of the taxpayers. Counsel for respondent (the Internal Revenue Service or IRS) appeared and was heard. The IRS filed a Motion to Dismiss for Lack of Prosecution which, if granted, would end the taxpayers' case and allow this Court to establish an income tax deficiency of $9,914.00 and a penalty to tax under IRC § 6662(a) of $1,756.00. The Court is now asking the taxpayers to respond as to why they did not show up for trial and why they think the Court should not dismiss their case and decide that they owe the taxes and penalty amount shown above. Upon due consideration, and for cause more fully appearing in the transcript of proceeding, it is
ORDERED that respondent' Motion to Dismiss for Lack of Prosecution, filed March 21, 2022, is taken under advisement. It is further
ORDERED that, on or before April 20, 2022, petitioners shall show cause in writing why respondent's motion should not be granted.
Petitioners are advised that failure to respond to this Order to Show Cause could result in the dismissal of this case and entry of decision as requested in the IRS' motion.