Opinion
35233-21
11-09-2022
PAUL LAWRENCE THOMAS, II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Elizabeth A. Copeland, Judge.
This case was called for trial 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.
On November 4, 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 Paul Lawrence Thomas, II's case and finds that he owes a deficiency in income tax for the taxable year of 2018 in the amount of $10,048.00, as shown in the government's Notice of Deficiency (NOD) dated July 26, 2021. That NOD also proposed an I.R.C §6662(a) penalty in the amount of $2,009.60. The IRS has conceded the penalty. The IRS is requesting this dismissal action because Mr. Thomas, II 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. The Court attempted to contact Mr. Thomas, II via telephone and received no response from the petitioner.
Upon due consideration, and for cause, it is
ORDERED that, on or before December 7, 2022, petitioner (Paul Lawrence Thomas, II) 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 $10,048.00 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.