Opinion
15495-22S
12-19-2023
JERRY JOSEPH GRUBB, 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 Kansas City, Missouri trial session on October 2, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. The Court set this case for a recall in the afternoon of October 2, 2023, and left a voicemail for the petitioner to inform them of said recall. During that subsequent recall, again, there was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard.
On September 18, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent requested that the Court dismiss this case and enter a decision against petitioner Jerry Joseph Grubb finding that there is a deficiency in income tax due from the petitioner for taxable year 2018 in the amount of $10,648.00 and additions to tax pursuant to I.R.C § 6651(a)(1) and I.R.C. § 6651(a)(2) in the amounts of $1,579.28 and $1,754.75, respectively, which amounts are less than the amounts set forth in the Notice of Deficiency issued to petitioner. Respondent has conceded the additions to tax pursuant to I.R.C. § 6654 in full. On October 10, 2023, the Court directed petitioners to show cause by November 1, 2023, as to why respondent's motion should not be granted. To date, there has been no response from petitioners.
Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Court's Order to Show Cause, issued on October 10, 2023, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on September 18, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that for taxable year 2018 there is a deficiency in income tax due from the petitioner in the amount of $10,648.00; additions to tax pursuant to I.R.C § 6651(a)(1) in the amount of $1,579.28; additions to tax under I.R.C. § 6651(a)(2) in the amount of $1,754.75; and no additions to tax pursuant to I.R.C § 6654.