Opinion
10961-20
08-09-2022
EDWIN ABIEANGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
RICHARD T. MORRISON JUDGE
On April 13, 2022, respondent filed a motion to dismiss for failure to properly prosecute. This case was called from the calendar of the Court's Los Angeles, California trial session on May 16, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. On May 18, 2022, the Court ordered petitioner to, on or before June 15, 2022, show cause in writing why respondent's April 13, 2022 motion to dismiss for failure to properly prosecute should not be granted. As of the date of this Order of Dismissal and Decision, no response has been received by or on behalf of petitioner.
Therefore, it is
ORDERED that respondent's April 13, 2022 motion to dismiss for failure to properly prosecute is granted. It is further
ORDERED that the Court's May 18, 2022 Order to Show Cause is made absolute. It is further
ORDERED and DECIDED that there is a deficiency in tax due from petitioner for the taxable year 2016, in the amount of $26,731; and
That there is an addition to tax due from petitioner for the taxable year 2016, under the provisions of I.R.C. section 6651(a)(1), in the amount of $5,992.20; and
That there is an addition to tax due from petitioner for the taxable year 2016, under the provisions of I.R.C. section 6651(a)(2), in the amount of $5,193.24; and
That there is no addition to tax due from petitioner for the taxable year 2016, under the provisions of I.R.C. section 6654.