Opinion
9945-22
05-22-2023
CHERYL A. VARGO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ALBERT G. LAUBER JUDGE
This case is calendared for trial during the Court's June 12, 2023, remote trial session. With respect to petitioner's 2019 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $3,575. The deficiency resulted from the IRS's determination that petitioner had received unreported cancellation of debt income. Petitioner timely petitioned this Court in April 2022.
On May 17, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Respondent represents that he sent petitioner a decision document on March 13, 2023, reflecting a zero deficiency in tax for the 2019 tax year-thereby resolving the dispute in full. But petitioner has not returned the decision document or responded to any of respondent's recent communications.
The standing pre-trial order in this case informed petitioner of her obligation to cooperate with respondent 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."
In consideration of the foregoing, it is
ORDERED that, on or before June 8, 2023, petitioner shall file a response to the Motion to Dismiss for Failure to Properly Prosecute. Petitioner is advised that if she fails to respond, the Court will likely dismiss her case and enter a decision reflecting that petitioner has zero deficiency for the 2019 tax year.