Opinion
1688-23
05-24-2024
AGNES E. BRANDON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Mark V. Holmes Judge
This case was called from the calendar for the Trial Session of the Court at St. Paul, Minnesota on May 20, 2024. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard. On April 25, 2024, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Subsequently, the motion was amended by respondent on May 6, 2024. At calendar call, respondent stated that he spoke with petitioner over the phone and petitioner does not objection to respondent's motion. Upon due consideration, 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, as amended on May 6, 2024, is granted, and this case is hereby dismissed for lack of prosecution. It is also
ORDERED and DECIDED that there is deficiency of $132,379.90 in income tax due from petitioner for the tax year 2019; an addition to tax under I.R.C. § 6651(a)(1) in the amount of $9,960.95; an addition to tax under I.R.C. § 6651(a)(2) in the amount of $5,976.57 that continues to accrue at 0.5% per month up to 50 months; and an addition to tax under I.R.C. § 6654(a) in the amount of $945.66.