Opinion
5773-21S
02-09-2022
WILLIAM MICHAEL SULLIVAN JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Adam B. Landy, Special Trial Judge
This case was called from the calendar at the remote trial session of the Court at Tampa, Florida on February 7, 2022. There was no appearance by or on behalf of petitioner or Therese L. Sullivan. Counsel for respondent appeared and was heard. Since petitioners were not present and the Court desired to resolve the request in petitioner's letter, filed January 27, 2022, the Court requested respondent's attempt to contact petitioners a final time, and then the Court would recall the case.
The case was recalled. Neither petitioner nor anyone on his behalf appeared. Respondent's counsel again appeared and orally moved for an entry of decision. Respondent requested the Court enter a decision that petitioner is liable for a deficiency in income tax of $28,535, but is not liable for the accuracy-related penalty for taxable year 2017. After due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that petitioner's letter filed January 27, 2022, seeking to add Therese L. Sullivan as a petitioner is recharacterized as petitioner's Motion to Change or Correct Caption. It is further
ORDERED that petitioner's Motion to Change or Correct Caption is denied. It is further
ORDERED that, on or before March 9, 2022, petitioner shall file an objection, if any, to respondent's oral Motion for Entry of Decision. Failure to file an objection may result in the granting of respondent's oral motion. It is further
ORDERED that jurisdiction of this case is retained by the undersigned.