Opinion
964-19S
01-21-2022
ALFREDO BARRAGAN RAMOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
David Gustafson Judge.
The IRS issued to Alfredo Barragan Ramos a notice of deficiency determining for 2016 an income tax deficiency of $22,204, plus an addition to tax and a penalty. Mr. Ramos then filed his petition in this Court.
The Court issued its order of November 2, 2020 (Doc. 16), ordering the parties to "file a joint status report (or, if that is not expedient, then separate reports), describing the progress in the case". Since then, the Commissioner has filed status reports (Docs. 17-20), but petitioner Alfredo Barragan Ramos has not. On August 13, 2021, the Court received from the Commissioner a status report, stating that the parties have reached a basis of settlement, but that Mr. Ramos has not signed the proposed stipulated decision document.
Our order (Doc. 21) served August 17, 2021, ordered that "unless the parties have filed a proposed stipulated decision by September 17, 2021, then by that date Mr. Ramos shall, without fail, telephone the Chambers Administrator of the undersigned judge (at 202-521-0850) for the purpose of scheduling a telephone conference between the Court and the parties." Mr. Ramos has never complied with this order and that order remains in full force.
On October 26, 2021, the Commissioner filed with the Court a motion (Doc. 22) to dismiss this case for lack of prosecution asking us to enter decision in this case consistent with the agreement that the parties reached-i.e., a reduced deficiency, no addition to tax section 6651(a)(1), and a reduced penalty under section 6662(a). The motion states that Mr. Ramos "reached a basis of settlement concerning petitioner's taxable year 2016 with respondent's Appeals Office in September 2020". It alleges that the parties have agreed that the $22,204 deficiency originally determined for Mr.
Ramos should be reduced to $12,041, that no addition to tax under I.R.C. section (a)(1) should be owing, and that the accuracy related penalty under I.R.C. 6662(a) should be reduced to $2,408. The motion states that the Commissioner had transmitted a proposed decision document to Mr. Ramos but that he has not returned the signed decision document to counsel, and that Mr. Ramos has been unresponsive to counsel's attempts to reach him. The motion sets out the Commissioner's unsuccessful attempts by telephone and mail to communicate with Mr. Ramos.
The Court served its order (Doc. 23) on November 16, 2021, requiring Mr. Ramos to file a response to the Commissioner's motion to dismiss for lack of prosecution by no later than December 3, 2021. Mr. Ramos has filed no response.
The Court's records reflect that Mr. Ramos registered for electronic service (eService) in this case. The Court's records indicate that none of the electronic filings in this case that were sent to Mr. Ramos to his email address of record were returned to the Court as rejected or undelivered. For the reasons stated in the Commissioner's motion, it is
ORDERED that the Commissioner's motion (Doc. 22) to dismiss is granted, and this case is dismissed for petitioner's lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the tax year 2016 in the amount of $12,041.00 and that there is a penalty due from petitioner for the tax year 2016 in the amount of $2,408.20 under the provisions of the I.R.C. section 6662(a).