Opinion
20991-22S
10-04-2023
ROSEANN M. BASILE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Mark V. Holmes, Judge
This case was called from the calendar of the Court's October 2, 2023, trial session for Hartford, Connecticut. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard. On September 11, 2023, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute in a Reduced Amount. Respondent concedes the issue of the accuracy-related penalty for the tax year 2020. Respondent made numerous attempts to communicate with petitioner, but petitioner is unresponsive. Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's September 11, 2023, Motion to Dismiss for Failure to Properly Prosecute in a Reduced Amount is granted. It is also
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner in the amount of $22,745.00 and there is no penalty due pursuant to I.R.C. § 6662 for the taxable year 2020.