Opinion
994-23
08-23-2023
TIFFANY Y. WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
ELIZABETH A. COPELAND JUDGE
This case is calendared for trial at the Trial Session of the Court scheduled to commence on November 13, 2023, at the Levin U.S. Courthouse located at 231 W. Lafayette Blvd., Room 1069, 10th Floor in Detroit, Michigan 48226.
On August 15, 2023, Respondent filed with the Court a Motion to Dismiss for Lack of Prosecution, which means that the Internal Revenue Service (IRS) is asking this Court to end Petitioner Tiffany Y. White's case and find that she owes a deficiency in income tax for taxable year 2019 in the amount of $10,644.00 and additions to tax under I.R.C. § 6662(a) for taxable year 2019 in the amount of $2,080.00, and that she owes a deficiency in income tax for taxable year 2020 in the amount of $4,274.00 and additions to tax under I.R.C. § 6662(a) for taxable year 2020 in the amount of $854.80.
Further, Petitioner is encouraged to contact the low-income taxpayer clinics (LITCs) in her locale for assistance in responding to this motion, namely: Accounting Aid Society LITC at (313) 556-1920 ext. 1219 or toll free at (866) 673-0873 ext. 1219; or the Alvin L. Storrs Low Income Taxpayer Clinic at Michigan State University College of Law at (517) 432-6880.
Upon due consideration, and for cause, it is
ORDERED that, on or before October 6, 2023, Petitioner (Ms. White) shall show cause in writing as to why Respondent's Motion to Dismiss for Lack of Prosecution should not be granted and why the Court should not enter a decision determining that she owes a deficiency in income tax for taxable year 2019 in the amount of $10,644.00 and additions to tax under I.R.C. § 6662(a) for taxable year 2019 in the amount of $2,080.00, and that she owes a deficiency in income tax for taxable year 2020 in the amount of $4,274.00 and additions to tax under I.R.C. § 6662(a) for taxable year 2020 in the amount of $854.80.
Petitioner shall mail a copy of her written response to IRS Counsel Michael Cowan at 985 Michigan Avenue, Suite 907, Detroit Federal Building, Detroit, MI 48226.