Opinion
37569-21
01-10-2024
ELMO BENJAMIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth A. Copeland Judge
This case was called from the calendar of the Court's Los Angeles, California Trial Session on February 27, 2023. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard.
On January 31, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution, asking the Court to enter a decision determining, as set forth in the Notice of Deficiency dated October 12, 2021, that there is a deficiency in income tax for taxable year 2017 in the amount of $122,229.00, and additions to tax under I.R.C. § 6651(a)(1) in the amount of $27,501.53; I.R.C. § 6654(a) in the amount of $2,926.48; and I.R.C. § 6651(a)(2) in the amount of $24,445.80 for taxable year 2017.
On February 28, 2023, the Court directed petitioner to show cause by March 29, 2023, as to why respondent's motion should not be granted. To date, there has been no response from petition.
Upon due consideration, and for cause, it is
ORDERED that the Court's Order to Show Cause, issued on February 28, 2023, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed on January 31, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax for taxable year 2017 in the amount of $122,229.00, and additions to tax under I.R.C. § 6651(a)(1) in the amount of $27,501.53; I.R.C. § 6654(a) in the amount of $2,926.48; and I.R.C. § 6651(a)(2) in the amount of $24,445.80 for taxable year 2017.