Opinion
33687-21
03-10-2023
TANAKA CHIMBINYU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Additions to Tax/Penalties I.R.C.
ORDER OF DISMISSAL AND DECISION
Joseph W. Nega, Judge.
This case was called from the calendar at the trial session of the Court on March 6, 2023, in Boston, Massachusetts. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and filed a motion to dismiss for lack of prosecution.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's motion to dismiss for lack of prosecution, filed March 6, 2023, at docket entry #8, is denied. It is further
ORDERED that respondent's motion to dismiss for lack of prosecution filed March 6, 2023, at docket entry #9, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there are deficiencies in tax, and penalties/additions to tax, as set forth in the notice of deficiency dated September 14, 2021, due from petitioner, as follows:
Year
Deficiency
Additions to Tax/Penalties I.R.C.
§ 6651(a)(1)
§ 6662(a)
2015
$207,189.00
$49,962.50
$41,437.80
2016
44,378.00
7,504.60
8,875.60