Opinion
3695-21
04-11-2023
ORTAVIUS KHARECE WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda Judge
This case was stricken from the Court's September 12, 2022, Atlanta, Georgia trial session and jurisdiction was retained by the undersigned.
On February 2, 2023, the Commissioner filed a motion to dismiss for lack of prosecution. In the motion, he indicated that parties had reached a basis for settlement but since then, petitioner Ortavius Kharece White had not returned a signed stipulated decision document. On February 15, 2023, the Court issued an Order directing Mr. White to file a response to the motion to dismiss and warned that if he did not comply with our Order, the Court was inclined to grant the Commissioner's motion to dismiss (absent further action).
Having not heard from Mr. White, the Court will grant the motion to dismiss for lack of prosecution and enter a decision in the amounts therein.
Accordingly, it is
ORDERED that the Commissioner's motion to dismiss for lack of prosecution 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 the taxable year 2018 in the amount of $5,245.00 and that there is no penalty under I.R.C. section 6662(a) due from petitioner for taxable year 2018.