Opinion
12205-22S
03-21-2023
KEITH A. BOWMAN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
On February 27, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar at the March 20, 2023, Columbus, Ohio, remote Trial Session of the Court. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed February 27, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in federal income tax due from petitioner for taxable year 2018 in the amount of $22,399.00, and
There is an addition to tax due from petitioner for the taxable year 2018, under the provisions of section 6651(a)(1) in the amount of $5,039.77, and
There is an addition to tax due from petitioner for the taxable year 2018, under the provisions of section 6651(a)(2) in the amount of $4,255.81, and
There is an addition to tax due from petitioner for the taxable year 2018, under the provisions of section 6654 in the amount of $726.33.