Opinion
17759-21S
05-02-2023
CORTEZ DAVID ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden Special Trial Judge
On February 27, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar at the March 20, 2023, Columbus, Ohio, remote Trial Session of the Court. On March 21, 2023, respondent filed a Motion for Entry of Decision (motion), requesting that the Court enter a decision in this case in accordance with the proposed decision document attached thereto as Exhibit A, which reflects that there is a deficiency in federal income tax due from petitioner for the taxable year 2018 in the amount of $3,282.00. Petitioner's views on the granting of this motion are unknown.
By Order served March 23, 2023, respondent's Motion to Dismiss for Lack of Prosecution was denied without prejudice, jurisdiction was retained by the undersigned, and the Court directed petitioner, on or before April 21, 2023, to file a response to respondent's Motion for Entry of Decision and indicate whether petitioner objects to the motion, and that failure to comply with this Order may result in the granting of respondent's motion for entry of decision. Petitioner failed to respond. Upon due consideration, it is
ORDERED that respondent's Motion for Entry of Decision, filed March 21, 2023, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in federal income tax due from petitioner for the taxable year 2018 in the amount of $3,282.00.