Opinion
1911-22
04-25-2023
CORYNN WEST & CLAYTON WEST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
With respect to petitioners' 2019 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $5,773 and an accuracy-related penalty of $799. The deficiency results from a determination that petitioners received unreported gambling income.
Petitioners timely petitioned this Court in February 2022, and the case was originally calendared on the Court's June 13, 2022, remote trial session. On March 4, 2022, respondent moved for a continuance because respondent had not yet filed his Answer. By Order served Mach 8, 2022, we granted the continuance, and jurisdiction of the case was retained by the undersigned for trial or other disposition.
On April 21, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Respondent represents that "no evidence has been adduced in support of the assignments of error raised in the petition" and that respondent has "attempted to contact [p]etitioners numerous times without success."
The standing pre-trial order in this case informed petitioners of their obligations 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."
Upon due consideration, it is
ORDERED that, on or before May 24, 2023, petitioners shall file a response to respondent's Motion to Dismiss for Failure to Properly Prosecute. Petitioners are advised that if they fail to respond, the Court may dismiss their case and enter a decision against them for the deficiency and accuracy-related penalty set forth in respondent's Motion.