Opinion
22502-19
03-21-2022
PATRICIA ZAMBELLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Christian N. Weiler Judge
This case was calendared for trial during the Court's December 13, 2021, Jacksonville, Florida, remote trial session.
On October 26, 2021, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f). By order served on October 27, 2021, the Court granted respondent's motion and ordered petitioner to show cause why the matters set forth in respondent's proposed Stipulation of Facts should not be deemed admitted for purposes of this case. To date, no response from petitioner has been received as to the Court's order served on October 27, 2021.
On November 19, 2021, respondent filed a Motion to Dismiss for Failure to Properly Prosecute.
On November 29, 2021, the Court held a telephone conference with the parties to discuss the pending pleadings filed in this case. During the call, petitioner orally moved for a continuance of this case. Respondent did not oppose the granting of the continuance.
By order served on December 2, 2021, trial of this case scheduled to commence on December 13, 2021, was continued and the case was then calendared for trial at the Court's February 7, 2022, Boise, Idaho remote trial session.
This case was called and recalled at the Court's February 7, 2022, Boise, Idaho remote trial session. There was no appearance by or on behalf of petitioner. Respondent appeared before the Court and was heard.
By order served on February 10, 2022, the Court directed petitioner to show cause in writing on or before March 9, 2022, why respondent's Motion to Dismiss for Failure to Properly Prosecute should not be granted and a decision entered in this case. To date, no response from petitioner has been received.
After due consideration and for cause more fully appearing in the transcripts of the proceeding, it is
ORDERED that the Court's order to show cause served on February 10, 2022, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed November 19, 2021, is hereby granted. It is further
ORDERED that there are deficiencies in Federal income tax due from petitioner and that petitioner is liable for additions to tax under I.R.C.§§ 6651(f), 6651(a)(2), and 6654 in the following years and amounts:
Additions to Tax/Penalties I.R.C.§§
Year
Deficiencies
6651(f)
6651(a)(2)
6654
2012
$60,271.00
$43,696.48
$15,067.21
$1,080.54
2013
$63,107.00
$45,752.58
$15,776.75
$1,133.72
2014
$69,166.00
$50,145.35
$17,291.50
$1,242.04
2015
$76,548.00
$55,497.30
$15,309.60
$1,378.67
2016
$88,954.00
$64,491.65
$12,453.56
none
It is further
ORDERED that the additions to tax under I.R.C. § 6651(a)(2) shall continue to accrue at a rate of .5 percent for each month, or fraction thereof, of nonpayment, not exceeding 25 percent, as of the date of the notice of deficiency.