Opinion
29197-21S
02-22-2023
JAMES DAWSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Richard T. Morrison, Judge
On December 27, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute.
This case was called from the calendar at the Court's January 17, 2023, Louisville, Kentucky Trial Session. No appearance was made by or on behalf of petitioner. Counsel for respondent appeared and was heard.
Upon due consideration, it is
ORDERED that respondent's December 27, 2022 Motion to Dismiss for Failure to Properly Prosecute is granted. It is further
ORDERED and DECIDED that there is a deficiency in tax due from petitioner for the taxable year 2016 in the amount of $26,143; and
That there is an addition to tax due from petitioner for the taxable year 2016, under the provisions of I.R.C. sec. 6651(a)(1), in the amount of $5,265.67; and
That there is an addition to tax due from petitioner for the taxable year 2016, under the provisions of I.R.C. sec. 6651(a)(2), in the amount of $5,850.75; and
That there is an addition to tax due from petitioner for the taxable year 2016, under the provisions of I.R.C. sec. 6654.