Opinion
12393-20
03-31-2022
JAYSON SAVELA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Mary Ann Cohen Judge
This case was assigned to the undersigned judge on February 7, 2022. In an Order to Show Cause served February 9, 2022, petitioner's failure to respond to Court Orders, notably the Order that petitioner respond to respondent's Motion for Summary Judgment, was set forth in detail. Petitioner was ordered to show cause why this case should not be dismissed by reason of his failure to comply with the Court's Orders and Rules. No response by or on behalf of petitioner has been received.
It appears that petitioner has simply abandoned this case, perhaps recognizing that, as asserted in respondent's Motion for Summary Judgment, he is not entitled to the abatement of interest that he seeks. If so, he should have notified respondent and the Court that he is conceding this case. In any event, he has failed properly to prosecute this case. Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion for Summary Judgment is denied as moot. It is further
ORDERED that the Order to Show Cause is made absolute, and this case is dismissed by reason of petitioner's failure properly to prosecute the case. It is further
ORDERED AND DECIDED that petitioner is not entitled to abatement of interest accrued against unpaid Federal Unemployment Tax Act tax as reportable on Form 940 for taxable year 2010.