W.T. F. v. Comm'r of Internal Revenue

Full title: W.T. F. INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 2, 2022

No. 2833-19 (U.S.T.C. Jun. 2, 2022)

Opinion

2833-19

06-02-2022

W.T. F. INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth Crewson Paris Judge

ORDER

Elizabeth Crewson Paris Judge

This case is before the Court on respondent's Motion to Dismiss for Lack of Prosecution filed September 11, 2020. On September 17, 2020, the Court ordered petitioner to show cause in writing with the Court on or before October 5, 2020, why this case should not be dismissed and decision entered against petitioner for the amounts and years set forth in respondent's motion. The Court's Order to Show Cause was set for hearing on respondent's Motion to Dismiss for Lack of Prosecution October 5, 2020, at the Kansas City, Missouri, remote trial session of the Court. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. This case was recalled on October 5, 2020. Sam Smith appeared on behalf of petitioner and was heard. Counsel for respondent appeared and was heard. The Court's Order to Show Cause was taken under advisement and ordered the parties to submit decision documents or file reports with the Court as to the then present status of this case.

On October 9, 2020, the Court received petitioner's Ownership Disclosure Statement. To date, a written response to the Court's September 17, 2020, Order to Show Cause has not been received by or on behalf of petitioner nor a status report. The Court set the case for a Special remote Trial Session August 9, 2021. Both petitioner and respondent appeared and were heard. The Court again took respondent's Motion to Dismiss for Lack of Prosecution under advisement and ordered the parties to submit decision documents or file reports with the Court as to the then present status of this case. To date, nothing has been received by or on behalf of petitioner. After due consideration, it is

ORDERED that, on or before June 13, 2022, or at the remote Hearing scheduled June 13, 2022, petitioner shall file a written response why this case should not be dismissed and decision entered against petitioner for the amounts and years set forth in respondent's motion.

Petitioner is reminded that failure to properly prosecute your case could result in the granting of respondent's Motion to Dismiss for Lack of Prosecution and a decision entered against petitioner for the amounts and years set forth in respondent's motion.