Opinion
25949-21S
01-19-2024
KINGSLEY OFFOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Jennifer E. Siegel, Special Trial Judge
Petitioner filed a petition to commence the instant case in response to a notice of deficiency dated July 12, 2021. By notice served August 16, 2023, the case was calendared for trial at the Court's New York City, New York trial session. The case had been previously continued from the Court's December 19, 2022, trial session, and, by Order issued August 23, 2023, counsel was withdrawn when petitioner ceased to be responsive.
On October 12, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. The motion was set for a hearing at the Court's trial session. Petitioner was reminded of the scheduled proceedings by Notice issued December 5, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
Given petitioner's abandonment of his case and for cause appearing more fully in the transcript of the hearing held January 8, 2024, it is
ORDERED that respondent's Motion 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 for taxable year 2019 in the amount of $6,481.00, and a penalty due from petitioner for that same year under I.R.C. § 6662 in the amount of $1,296.00.