Opinion
3160-22
05-17-2023
MICHAEL W. PEARSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL AND DECISION
Courtney D. Jones Judge
On March 3, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. These cases were called from the calendar of the Court's April 3, 2023 trial session for San Francisco, California. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. The Court then ordered petitioner to show cause, on or before May 3, 2023, why respondent's Motion to Dismiss should not be granted and a decision entered against him as set forth in respondent's Motion to Dismiss. 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 Failure to Properly Prosecute, 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 6, 2023, Order to Show Cause is made absolute. It is further
ORDERED that respondent's March 3, 2023, Motion to Dismiss is granted, and this case is dismissed for Failure to Properly Prosecute It is further
ORDERED and DECIDED that there is a deficiency in tax, and additions to tax due from the petitioner as follows:
Year
Deficiency
2016
$22,782.00
$5,125.95
$5,695.50
$544.58