Opinion
7317-21
11-30-2022
ALJAHA TARA BONNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph W. Nega, Judge.
This case was calendared for an in-person trial at the session of the Court scheduled for November 28, 2022, in Detroit, Michigan.
On November 1, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. On November 2, 2022, the Court issued an Order directing petitioner to file a response, on or before, November 15, 2022, to respondent's Motion to Dismiss for Lack of Prosecution and set respondent's motion for hearing on November 28, 2022. Petitioner did not file any such response.
On November 3, 2022, a representative from the Court attempted to contact the petitioner via telephone and email in an attempt to schedule a conference call with the Court, regarding any preparation for trial or other resolution in this case. The Court was unsuccessful in its attempts to reach petitioner.
On November 28, 2022, this case was called from the calendar for the Trial Session of the Court in Detroit, Michigan. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard.
Upon due consideration, and for cause more fully appearing in the transcript of this proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed November 1, 2022 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 2018, in the amount of $2,500.00. It is further
ORDERED AND DECIDED that there is a accuracy-related penalty due under section 6662(b)(1), from petitioner for the taxable year 2018, in the amount of $500.00.