Opinion
7384-20
06-11-2024
RANDALL L. PIPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Courtney D. Jones Judge
On April 4, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar of the Court's St. Louis, Missouri, trial session, on April 29, 2024. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
The Court then ordered petitioner to show cause, on or before May 29, 2024, why respondent's motion to dismiss should not be granted and a decision entered in this case. In its Order to Show Cause, the Court warned petitioner that failure to respond to it would likely result in the granting of respondent's motion and entry of decision against him. To this date, the Court has not received a response to its Order to Show Cause, objection to respondent's Motion to Dismiss for Lack of Prosecution, returned mail, or any other correspondence from petitioner.
Giving due regard to the representations contained in respondent's motion to dismiss, and due to petitioner's failure to respond to the Court's Order to Show Cause, failure to appear for trial, and failure to otherwise prosecute this case, it is
ORDERED that the Court's May 1, 2024, Order to Show Cause (Doc. 24) is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution (Doc. 21), filed April 4, 2024, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in tax and an accuracy-related penalty, under section 6662, due from petitioner as follows:
Addition to Tax/PenaltyYear
Deficiency
2017
$58,042.00
$0