Opinion
30536-21
03-14-2024
KIMBERLY L. HOLSENBECK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Travis A. Greaves Judge
On December 18, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution.
This case was called from the calendar during the Court's January 08, 2024, Jacksonville, Florida trial session. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard.
On January 16, 2024, the Court ordered petitioner to show cause, on or before January 29, 2024, why respondent's Motion to Dismiss for Lack of Prosecution should not be granted, and a decision entered in this case. As of the date of this Order of Dismissal and Decision, no response has been received by or on behalf of petitioner.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed December 18, 2023, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED that the Court's Order to Show Cause, served January 16, 2024, is made absolute. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2013 in the amount of $92,093.00; and
That there is an addition to tax under the provisions of I.R.C. section 6651(a)(1) due from petitioner for the taxable year 2013 in the amount of $20,720.93; and
That there is an addition to tax under the provisions of I.R.C. section 6651(a)(2) due from petitioner for the taxable year 2013 in the amount of $23,023.25; and
That there is an addition to tax under the provisions of I.R.C. section 6654 due from petitioner for the taxable year 2013 in the amount of $1,653.68.