Opinion
14739-19
09-27-2021
Louvenia Williams & Robert Lee Williams, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro Judge
On August 6, 2021, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f) (Doc. 22). By Order served August 9, 2021, the Court granted respondent's motion and petitioners were ordered to Show Cause on or before August 23, 2021, why exhibits marked as Exhibits A and B to respondent's motion should not be deemed admitted for the purpose of this case. As of the date of this Order, no response has been received on or on behalf of petitioners.
On September 15, 2021, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 26). In the motion, respondent moves the Court to dismiss the case and find in its order that there is a deficiency in tax and penalties/additions to tax, due from petitioners, as set forth in the notice of deficiency dated July 22, 2019, as adjusted according to respondent's concessions.
Respondent concedes that petitioners are not liable for the section 6662(a) accuracy-related penalty, that petitioners only have to report $4, 964.40 of the $5, 112.00 reported to respondent by the Office of Personnel Management, and that petitioners do not have to report the $900 repayment reported to respondent by the Social Security Administration. Respondent's concessions result in a lower deficiency than stated in the notice of deficiency at issue (that deficiency is $9, 816.00).
This case was called from the calendar during the Court's September 20, 2021, Kansas City, Missouri, remote trial session. There was no appearance on or behalf of petitioners. Counsel for respondent appeared and was heard. Counsel for respondent advised the Court that respondent no longer wished to have proposed facts and evidence be accepted as established pursuant to Rule 91(f). Upon due consideration, and for cause appearing more fully in respondent's motion and the transcript of the proceedings, it is hereby
ORDERED that the Court's Order to Show Cause dated August 9, 2021, is hereby discharged as moot. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed September 15, 2021, is granted, and this case is dismissed by reason of petitioners' failure to properly prosecute their case. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2016 in the amount of $9, 591.00; and
That there is no penalty due from petitioners for the taxable year 2016 under the provisions of Internal Revenue Code section 6662(a).