Opinion
2186-20
09-07-2021
Kirit S. Bhakta & Saroj Bhakta, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
ELIZABETH A. COPELAND JUDGE
On March 19, 2021, Respondent filed with the Court Respondent's Motion to Dismiss for Failure to Properly Prosecute.
This case was called from the calendar at the Court's remote Dallas, Texas trial session on March 22, 2021. There was no appearance by or on behalf of Petitioners (Mr. & Mrs. Bhakta). Respondent appeared and was heard.
On March 26, 2021, the Court issued an Order to Show Cause that, on or before April 21, 2021, petitioners should show cause in writing as to why respondent's Motion to Dismiss for Failure to Properly Prosecute should not be granted. To date, petitioners have filed no response.
After due consideration, and for cause, it is
ORDERED that the Court's order to show cause dated March 26, 2021, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed on March 19, 2021, is granted and this case is dismissed. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2017 in the amount of $5, 566.00; and
That there is a penalty due from petitioners for the taxable year 2017, under the provisions of I.R.C. section 6662(a), in the amount of $1, 113.00.
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