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Walters v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 37484-21 (U.S.T.C. Mar. 21, 2023)

Opinion

37484-21

03-21-2023

RANDALL WALTERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth A. Copeland Judge

This case is calendared for trial at the Trial Session of the Court scheduled to commence on April 3, 2023, at the Russell Federal Building and Courthouse located at 75 Ted Turner Drive SW, Room 1136 in Atlanta, Georgia 30303.

On March 13, 2023, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. Respondent (the Internal Revenue Service or IRS) is asking that the Court dismiss Mr. Walters' case and find that there is a deficiency in income tax due from petitioner for taxable year 2019 in the amount of $4,253.00. Respondent informed the Court that Mr. Walters has been unresponsive to respondent's counsel, but that Mr. Walters admitted in his Petition that he received a Form W-2 from the company that respondent asserts paid Mr. Walters the unreported income. The Court has attempted to contact Mr. Walters by telephone, but there has been no response from him as of the date of this Order.

Upon due consideration, and for cause, it is

ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed with the Court on March 13, 2023, is set for hearing at the calendar call on April 3, 2023, at 10:00 a.m. ET, during the Court's Atlanta, Georgia Trial Session. Petitioner is advised that failure to appear at the hearing on April 3, 2023, may result in the Court granting respondent's motion and entering the order and decision against petitioner as described above.


Summaries of

Walters v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 37484-21 (U.S.T.C. Mar. 21, 2023)
Case details for

Walters v. Comm'r of Internal Revenue

Case Details

Full title:RANDALL WALTERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 21, 2023

Citations

No. 37484-21 (U.S.T.C. Mar. 21, 2023)