Kumar v. Comm'r of Internal Revenue

Full title: RAJESH KUMAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 4, 2023

No. 14702-22S (U.S.T.C. May. 4, 2023)

Opinion

14702-22S

05-04-2023

RAJESH KUMAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Peter J. Panuthos, Special Trial Judge

ORDER OF DISMISSAL

Peter J. Panuthos, Special Trial Judge

On March 27, 2023, respondent made a Motion to Dismiss for Failure to Properly Prosecute. When this case was called from the calendar for the Trial Session of the Court at San Francisco, California on April 17, 2023, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.

Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, is granted, and this case is hereby dismissed for failure to properly prosecute. It is further

ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner in the amount of $19,503.00 for the 2019 taxable year and a penalty pursuant to I.R.C. § 6662(a) in the amount of $3,900.00 for the 2019 tax year.