Opinion
14551-22
05-30-2023
MICHAEL J. TOKARCHIK & CINDY L. TOKARCHIK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge.
In this case, calendared for trial during the Court's June 20, 2023, New York, New York, trial session, the Internal Revenue Service (IRS or respondent) determined a deficiency of $28,024 and an accuracy-related penalty of $5,605 for tax year 2019. The deficiency results from a determination that petitioners received unre-ported income.
Petitioners timely petitioned this Court on June 17, 2022. On May 25, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent represents that he has attempted to contact petitioners multiple times over the past two and a half months without success.
The standing pre-trial order in this case informed petitioners of their obligation to cooperate with respondent's counsel in preparing this case for trial or other disposition. Rule 123(b) of the Tax Court Rules provides that "[f]or failure of a petitioner properly to prosecute or to comply with these Rules or any order of the Court, . . . the Court may dismiss a case at any time and enter a decision against the petitioner."
Upon due consideration, it is
ORDERED that, on or before June 8, 2023, petitioners shall file a response to respondent's Motion to Dismiss for Lack of Prosecution. Petitioners are advised that if they fail to respond, the Court may dismiss this case and enter a decision against them for the deficiency and accuracy-related penalty as determined in the notice of deficiency.