Opinion
7707-23
05-29-2024
TIFFANY S. MAYLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Courtney D. Jones, Judge.
This case was called from the calendar of the Court's April 15, 2024, trial session for Cleveland, Ohio. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard. On April 16, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. The Court then ordered petitioner to show cause why respondent's Motion to Dismiss for Lack of Prosecution should not be granted and a decision entered in this case. In its Order to Show Cause, the Court advised petitioner that failure to respond would likely result in the granting of respondent's motion and entry of decision against petitioner. A response to the Order to Show Cause was due on or before May 16, 2024.
To this date, the Court has not received a response to the Court's Order to Show Cause, objection to respondent's Motion to Dismiss for Lack of Prosecution, returned mail, or any other correspondence from petitioner. Giving due regard to the representations contained in respondent's Motion to Dismiss, and due to petitioner's failure to respond to the Court's Order to Show Cause, failure to appear for trial, and failure to otherwise prosecute this case, it is
ORDERED that the Court's April 18, 2024, Order to Show Cause (Doc. 17) is hereby made absolute. It is further
ORDERED that respondent's April 16, 2024, Motion to Dismiss for Lack of Prosecution (Doc. 14) is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner of $5,377.00, and no penalty under I.R.C. Section 6662(a) due from petitioner, for the 2020 tax year.