Opinion
13499-22S
04-19-2023
CLAYTON L. WALTON & MARGO W. WALTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Eunkyong Choi Special Trial Judge
This case was calendared for trial at the April 11, 2023, New York City, New York, trial session of the Court. On March 21, 2023, Respondent filed a Motion to dismiss for Failure to Properly Prosecute. On March 22, 2023, the Court served an Order to Show Cause on the parties instructing petitioners to on or before April 5, 2023, show cause in writing why respondent's Motion to Dismiss for Failure to Properly Prosecute should not be granted and a decision entered against petitioner for the amounts and year set forth in respondent's Motion. Petitioners did not file any response to the Order to Show Cause. On April 11, 2023, this case was called and then recalled from the Trial Session of the Court at New York City. There was no appearance by nor anyone on behalf of petitioners. Counsel for respondent appeared and was heard on the Motion.
Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is hereby
ORDERED that the Court's Order to Show Cause served March 22, 2023, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed March 21, 2023, is granted and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED that petitioners are liable for a deficiency in income tax for the taxable year 2018 in the amount of $9,568.00; and
That there is a penalty due from petitioners for the taxable year 2018, in the amount of $1,913.60 under the provisions of I.R.C. section 6662(a).
Entered and Served 04/19/23