Opinion
5132-21S
06-24-2022
CLIFTON SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos, Special Trial Judge.
This case was called from the calendar for the remote Trial Session of the Court at Chicago, Illinois on June 13, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Counsel for respondent orally moved the Court to dismiss the case for lack of prosecution. Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's oral 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 in the amount of $23,014.00 for the 2018 taxable year, and that there is a section 6662(a) accuracy-related penalty for the tax year 2018 due from petitioner in the amount of $2,445.00.