Opinion
1171-21
03-23-2022
Kamel Zaouache & Amanda Davidson Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber, Judge
This case is calendared on the Court's April 11, 2022, New York, New York, trial session. With respect to petitioners' 2018 tax year, the Internal Revenue Service (IRS or respondent) determined a deficiency of $13,919 and an accuracy-related pen alty of $2,781. In January 2021 petitioners sent the Court a letter stating that they had filed an amended return for 2018 "to correct errors and make corrections." Petitioners appended to the letter an unredacted copy of the amended return. The Court filed these documents as the petition.
On March 21, 2022, respondent filed a Motion to Dismiss for Failure to Prop erly Prosecute. Respondent represents that, over the last year, he has attempted to contact petitioners numerous times by phone and mail, without success. Respondent contends that dismissal is appropriate because petitioners failed to note any allegations of error in the petition and have otherwise failed to prepare this case for trial.
The standing pre-trial order in this case informed petitioners of their obligation 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 peti tion er."
In consideration of the foregoing, it is
ORDERED that, on or before April 7, 2022, petitioners shall file a response to the Motion to Dismiss for Failure to Properly Prosecute. Petitioners are advised that if they fail to respond, the Court will likely dismiss their case and enter decision against them in the amounts set forth in the Motion. It is further
ORDERED that the petition, filed January 4, 2021, is sealed from public view and not made part of the Court's public record in this case. The sealed document shall be retained by the Court in a sealed file which shall not be opened for inspection by any person or entity except by Order of the Court.