Opinion
29019-21
08-03-2023
PERRY J. MOTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Christian N. Weiler, Judge.
On June 8, 2023, respondent filed a Second Amended Motion to Dismiss for Lack of Prosecution. This case was called and recalled from the calendar of the Court's June 12, 2023, Little Rock, Arkansas trial session. There was no appearance by or on behalf of petitioner. Respondent appeared and orally made a Motion to Amend the Second Amended Motion to Dismiss for Lack of Prosecution. Respondent indicated that he discussed the deficiencies with petitioner in a telephone call after the calendar call. In his oral Motion, respondent conceded the additions to tax and/or penalties under section 6651(a)(1) and 6662(a) and prayed only for the deficiencies for the tax years at issue. By Order served on June 21, 2023, petitioner was ordered to Show Cause as to why respondent's Second Amended Motion to Dismiss for Lack of Prosecution should not be granted, and a decision entered for the amount and years set forth in respondent's motion. To date, no response from petitioner has been received.
Considering the foregoing, it is
ORDERED that respondent's Second Amended Motion to Dismiss for Lack of Prosecution filed on June 8, 2023, is granted and the Court's Order to Show Cause served on June 21, 2023, is hereby made absolute. It is further
ORDERED AND DECIDED that there are deficiencies in income tax due from petitioner for the taxable years 2017 and 2018 in the amounts of $2,921.00 and $12,179.00, respectively; and
That there are no additions to tax under I.R.C. §§ 6651(a)(1), or 6662(a) due from petitioner for the taxable years 2017 and 2018.