Opinion
11293-20
01-12-2023
JAKE BARRETT BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Travis A. Greaves Judge
This case was called from the calendar of the Court's January 9, 2023, Lubbock, Texas remote trial session. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard.
On December 16, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Petitioner has not filed any response to respondent's Motion despite the Court's Order issued December 27, 2022.
After due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Order to Show Cause issued December 27, 2022, is discharged. It is further
ORDERED that respondent's Motion is granted and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there are deficiencies in income tax due from petitioner in the amounts of $57,274 and $132,773 for taxable years 2017 and 2018, respectively; and
That there are I.R.C. § 6662(a) penalties in the amounts of $11,454 and $26,554.60 due from petitioner for taxable years 2017 and 2018, respectively.