Opinion
6766-20S
03-01-2022
Harry Boyd Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Eunkyong Choi Special Trial Judge
This case is currently calendared for trial at the Court's Houston, Texas, remote trial session, which is scheduled to begin March 14, 2022. On February 11, 2022, the Court received a letter from petitioner dated February 8, 2022, indicating their desire to withdraw their petition. On February 22, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Respondent's motion states that petitioner does not object to the granting of the motion. Upon due consideration it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 22, 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 2017, in the amount of $4,455; and
That there is a failure to file-related penalty due from petitioner for the taxable year 2017, under the provisions of I.R.C. section 6651(a)(1), in the amount of $957.37; and
That there is a failure to pay amount shown-related penalty due from petitioner for the taxable year 2017, under the provisions of I.R.C. section 6651(a)(2), in the amount of $553.15; and
That there is a failure to pay estimated income-related penalty due from petitioner for the taxable year 2017, under the provisions of I.R.C. section 6654, in the amount of $101.32.