Opinion
19207-22
04-26-2023
RONNIE R. BORDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph Robert Goeke Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Prosecution, filed March 31, 2023. By Order served April 3, 2023, the Court directed petitioner on or before April 19, 2023, to show cause in writing why respondent's Motion to Dismiss for Lack of Prosecution should not be granted and a decision entered in this case. Petitioner was advised that a failure to respond may result in the granting of respondent's pending motion and a decision being entered for the amounts set forth therein. As of the service date of this Order of Dismissal and Decision, no response to the Court's Order to Show Cause has been received by or on behalf of the petitioner.
This case was called from the calendar at the Trial Session of the Court in Seattle, Washington on April 24, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard on their above-referenced pending motion. Upon due consideration of the foregoing and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed March 31, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED that the Court's Order to Show Cause, served April 3, 2023, is hereby made absolute. 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 $9,471.00; and
That there is no penalty due from petitioner for the taxable year 2021 under the provisions of I.R.C. section 6662(a).