Anna E. Charlton - Page 4
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adjusted petitioner's liability for the addition to tax under
section 6651(a)(1). On January 31, 2007, the Court issued an
order to show cause directing petitioner to show cause in
writing, on or before February 20, 2007, why respondent's motion
to dismiss and motion to amend should not be granted.
On January 30, 2007, the Court served a copy of respondent's
motion to dismiss on petitioner by certified mail at the address
she provided in her petition. The copy was returned "Unclaimed"
by the USPS on February 17, 2007, after notices to the addressee
were given on February 2 and 7, 2007. On January 31, 2007, the
order to show cause was served on petitioner by certified mail at
the address she provided in her petition. The order to show
cause was returned "Unclaimed" by the USPS on February 21, 2007,
after notices to the addressee were given on February 5 and 14,
The Court may dismiss a case at any time and enter a
decision against the taxpayer for failure properly to prosecute
his or her case, failure to comply with the Rules of this Court
or any order of the Court, or for any cause which the Court deems
sufficient. Rule 123(b); Edelson v. Commissioner, 829 F.2d 828,
831 (9th Cir. 1987), affg. T.C. Memo. 1986-223; McCoy v.
Commissioner, 696 F.2d 1234, 1236 (9th Cir. 1983), affg. 76 T.C.
1027 (1981). In addition, the Court may dismiss a case for
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Last modified: November 10, 2007