Opinion
14090-23
04-24-2024
STEVEN LEE BATTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Travis A. Greaves Judge.
On April 8, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution.
On April 10, 2024, the Court directed petitioner to file a response to respondent's Motion to Dismiss for Lack of Prosecution.
The Court held a conference call with the parties on April 22, 2024, during which petitioner stated that he did not object to the granting of respondent's Motion to Dismiss for Lack of Prosecution.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed April 8, 2024, 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 2021 in the amount of $11,178.00; and
That there is a penalty under the provisions of I.R.C. section 6662(a) due from petitioner for the taxable year 2021 in the amount of $890.00.