Opinion
13829-22
09-17-2024
AOLE K. WILKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
PATRICK J. URDA JUDGE
This case was calendared for trial during the Court's April 8, 2024, Baltimore, Maryland trial session and jurisdiction was retained by the undersigned.
On March 12, 2024, the Commissioner filed a motion to dismiss for failure to properly prosecute requesting that the Court dismiss this case and enter a decision reflecting the deficiency and additions to tax as set forth in the notice of deficiency dated February 28, 2022, is due from petitioner Aole K. Wilkins. The Court subsequently issued an Order directing Mr. Wilkins to file a response to the motion and to appear for a hearing on the motion at the above-referenced trial session.
Days before the trial session began, the Court held a conference call with the parties to discuss this case. Furthermore, Mr. Wilkins filed a letter with the Court indicating that he could not appear at the above-referenced trial session due to a family illness. Therefore, the Court continued this case and took the motion under advisement to allow the parties some time to work together.
On June 6, 2024, the Commissioner filed a status report indicating that Mr. Wilkins sent him some emails on May 8, 2024, but has not been responsive since then. The Commissioner filed another status report on August 12, 2024, representing that he has attempted to contact Mr. Wilkins by e-mail and phone multiple times but has not received a response. The Commissioner consequently asked the Court to consider the pending motion to dismiss for failure to properly prosecute. We note that the Court attempted to contact Mr. Wilkins for purposes of scheduling a conference call by phone and left several voicemail messages. Mr. Wilkins has not returned those voicemail messages nor has he filed any status reports with the Court.
After due consideration and for cause, it is
ORDERED that the Commissioner's motion to dismiss for failure to properly prosecute is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $18,679.00;
That there is an addition to tax under I.R.C. § 6651(a)(1) due from petitioner in the amount of $2,862.00;
That there is an addition to tax under I.R.C. § 6651(a)(2) due from petitioner in the amount of $2,416.80; and
That there is an addition to tax under I.R.C. § 6654 due from petitioner in the amount of $391.00.