Opinion
5785-19
09-29-2021
Pradip R. Shah Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Emin Toro Judge
On September 8, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 24). In the motion, respondent moves the Court to dismiss the case and find in its order that there are deficiencies in tax and additions to tax due from petitioner for tax years 2014 and 2016, as set forth in the notice of deficiency dated December 24, 2018. The motion notes that respondent concedes the addition to tax under the provisions of Internal Revenue Code section 6654(a), in the amount of $142.06, as stated in the notice of deficiency for the tax year 2014. By Order served on September 16, 2021, respondent's motion was set for hearing at the Court's September 20, 2021, Kansas City, Missouri, remote trial session.
On September 20, 2021, this case was called and recalled from the calendar during the Court's Kansas City, Missouri, remote trial session. Counsel for petitioner did not appear. Court personnel attempted to reach counsel for petitioner without success. Counsel for respondent appeared and was heard. Upon due consideration, it is hereby
ORDERED that, on or before October 20, 2021, petitioner shall show cause, if any, why respondent's Motion to Dismiss for Lack of Prosecution should not be granted. Failure to respond as required by this Order may be deemed consent to the relief sought in the motion. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner at his address of record.
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