Opinion
4911-21
03-29-2023
ERIC JAMES TORAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth Crewson Paris, Judge.
On June 2, 2022, docket entry 12, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was heard at the June 13, 2022, Little Rock, Arkansas remote Trial Session and the parties appeared before the Court. By the Court's Order dated June 21, 2022, at docket entry 15, respondent's Motion to Dismiss for Lack of Prosecution was taken under advisement to allow petitioner additional time to gather documentation to substantiate deductions and any taxes paid. Additionally, the Court requested the parties file a Joint Status Report by July 28, 2022, to advise the Court of the status of the case.
On July 27, 2022, docket entry 17, respondent filed a Status Report indicating that respondent obtained petitioner's 2014 account transcript to determine if the premature assessment had been removed, and if any refund had been "moved out of the account," as petitioner claimed; and attached thereto as Exhibit A, petitioner's 2014 account transcript. The transcript reflects the assessments were abated and that no refund was ever "moved out of the account." Additionally, respondent was unsuccessful in contacting petitioner. Petitioner did not file a Status Report. The Court, by Order dated August 22, 2022, docket entry 18, extended the time for petitioner to file a Status Report to September 30, 2022; yet petitioner, again did not file a Status Report, or any other document with the Court.
On December 19, 2022, docket entry 19, the Court issued an Order to Show Cause directing petitioner to show cause in writing, on or before February 1, 2023, why respondent's Motion to Dismiss for Lack of Prosecution, filed June 2, 2022, docket entry 12, should not be granted. The Order advised petitioner that failure to respond to the Order to Show Cause could result in the granting of respondent's Motion to Dismiss for Lack of Prosecution and a decision entered against petitioner for the amounts and year set forth in respondent's motion. To date, there has been no response to the Court's Order to Show Cause, or any other document filed by petitioner.
After due consideration, and for cause, it is
ORDERED that the Court's Order to Show Cause, issued December 19, 2022, docket entry 19, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed June 2, 2022, docket entry 12, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the 2014 taxable year in the amount of $18,971.00; and
That there is an addition to tax due from petitioner for the 2014 taxable year under I.R.C. section 6651(a)(1) in the amount of $4,089.15; and
That there is an addition to tax due from petitioner for the 2014 taxable year under I.R.C. section 6651(a)(2) in the amount of $4,543.50; and
That there is an addition to tax due from petitioner for the 2014 taxable year under I.R.C. section 6654(a) in the amount of $324.79.