Opinion
26872-22S
11-08-2023
RANDY RAY STEVENS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's oral motion to dismiss for lack of prosecution, made on November 6, 2023, when the case was called from the calendar for trial in Las Vegas, Nevada, and there was no appearance by or on behalf of petitioner. In his oral motion respondent requests that the Court dismiss the case and enter a decision that shows a $4,464 deficiency in petitioner's 2017 federal income tax, and that petitioner is liable for a $927.22 I.R.C. section 6651(a)(1) addition to tax and a $1,030.25 section 6651(a)(2) addition to tax.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is taken under advisement. It is further
ORDERED that petitioner, on or before December 6, 2023, show cause in writing why respondent's motion should not be granted.
Petitioner is advised that the failure to respond to this Order to Show Cause will result in the entry of decision as requested in respondent's oral motion.