Opinion
24164-21
10-20-2022
MARCELLAS MARTINEZ SMITH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge
This case is currently calendared for trial at the Session of the Court commencing on November 14, 2022, in Winston-Salem, North Carolina. On October 18, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. Therein, respondent states that since the filing of petitioner's petition on July 6, 2021, petitioner has been totally unresponsive and accordingly his views regarding the granting of this motion are unknown. It would be helpful for the Court to hear from petitioner regarding respondent's motion and the status of this case.
Additionally, in his motion respondent does not address whether he has met his burden of production under I.R.C. section 7491(c) with respect to the additions to tax asserted against petitioner under I.R.C. section 6651(a)(1) and (2). It would be helpful for the Court to hear from respondent on this point. Upon due consideration, it is hereby
ORDERED that petitioner shall contact the chambers of the undersigned Judge at (202) 521-0822 as soon as possible for the purpose of scheduling a conference call to discuss respondent's motion to dismiss for lack of prosecution and the status of this case. It is further
ORDERED that petitioner shall show cause in writing, on or before November 2, 2022, why this case should not be dismissed for lack of prosecution. It is further
ORDERED that respondent shall, on or before November 2, 2022, file a status report or a supplement to his motion to dismiss for lack of prosecution addressing how he satisfies his burden of production pursuant to I.R.C. section 7491(c) with respect to the additions to tax under I.R.C. section 6651(a)(1) and (2) specified in the June 29, 2021, notice of deficiency issued to petitioner; to wit, provide proof that
(1) petitioner filed his federal income tax returns for the 2015, 2016, and 2017 taxable years (which are the years at issue) late and (2) the tax shown on petitioner's 2015 federal income tax return was not timely paid.