Opinion
34505-21
01-11-2023
GREGORY SAPP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case is calendared for trial at the Trial Session of the Court set to commence on February 13, 2023, at the U.S. Custom House located at 200 Chestnut Street in Philadelphia, Pennsylvania 19106, Room 300.
On January 4, 2023, Respondent (counsel for the Internal Revenue Service) filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. Respondent informed the Court that Petitioner Gregory Sapp has been unresponsive thus far, and the number listed on the petition is no longer in service. The Court will order that Mr. Sapp update his phone number with the Court and respond to the motion explaining why the Court should not dismiss his case and find that he owes a tax deficiency of $7,907 and a substantial tax understatement penalty under I.R.C. § 6662(a) of $1,147 for the 2019 tax year.
Upon due consideration, and for cause, it is ORDERED that Petitioner shall update his phone number with the Court. It is further
ORDERED that, on or before February 1, 2023, Petitioner shall file with the Court a response to Respondent's Motion to Dismiss for Failure to Properly Prosecute, filed January 4, 2023. Petitioner is advised that failure to comply with the terms of this Order or failure to appear at the hearing on February 13, 2023, may result in the Court granting Respondent's motion and entering an order and decision against Petitioner.