Opinion
23004-21S
11-09-2022
BRYAN MARK SUESSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland, Judge.
This case was called at the Trial Session of the Court scheduled to commence on November 7, 2022, at the Celebrezze Federal Building located at 1240 East 9th Street in Cleveland, Ohio, Courtroom No. 3013. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard.
The case was recalled for the Court and respondent to attempt to communicate with Mr. Suesse as to the reason for his failure to appear. Respondent was unsuccessful in his attempts to reach Mr. Suesse. However, the Court's trial clerk was successful and Mr. Suesse communicated to her that he did not appear because he was instructed by his attorney not to do so. There is no record of any attorney entering an appearance on behalf of Mr. Suesse and he is not formally represented in this case to date by anyone duly authorized to do so in this Court.
On November 8, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution, which means that the Internal Revenue Service (IRS) is asking this Court to end petitioner Bryan Mark Suesse's case and find that he owes a deficiency in income tax for the taxable year of 2018 in the amount of $12,995.00, as shown in the government's Notice of Deficiency (NOD) dated July 21, 2021. That NOD also proposed an I.R.C § 6662(a) penalty in the amount of $2,599.00. The IRS has conceded that penalty. The IRS is requesting this dismissal action because Mr. Suesse has not been in communication with IRS counsel or the IRS Appeals Officer previously assigned to the case and has not provided documents that would substantiate his case.
Upon due consideration, and for cause, it is
ORDERED that, on or before December 7, 2022, petitioner (Bryan Mark Suesse) shall show cause in writing as to why respondent's Motion to Dismiss for Lack of Prosecution should not be granted and why the Court should not enter a decision determining that he owes a deficiency in income tax in the amount of $12,995.00 for the taxable year of 2018. Petitioner shall mail a copy of his written response to respondent (IRS Counsel Ryan Z. Sarazin) and file the original with the Court. Failure to respond may be deemed consent to the relief sought in respondent's motion.