Opinion
10351-14
06-02-2023
SHARLENE BYMUN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro Judge
On April 7, 2023, respondent filed a Motion to Compel Production of Documents (Doc. 60).
On May 1, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 62). By Order served May 8, 2023, petitioner was directed to file on or before May 18, 2023, a response to respondent's Motion to Dismiss. By the same Order, respondent's Motion was set for hearing during the Court's May 22, 2023, Chicago, Illinois, trial session. As of the date of this Order, no response has been received from or on behalf of petitioner.
On May 22, 2023, this case was called from the calendar for the trial session of the Court at Chicago, Illinois. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
Court personnel have attempted to schedule a conference call with petitioner but have been unsuccessful.
Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is hereby
ORDERED that respondent's Motion to Compel Production of Documents filed April 7, 2023, is denied as moot. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed May 1, 2023, is granted, and this case is dismissed for lack of prosecution by petitioner. It is further
ORDERED AND DECIDED that there are deficiencies in income tax and additions to tax due from petitioner as follows:
Year
Deficiency
Additions to Tax/Penalty I.R.C.2010
$5,011.01
§ 6662(a)0.00
§ 6651(a)(1)$1,253.25
The notice of deficiency asserts a penalty under I.R.C. § 6662(a) for 2010 in the amount of $1,002.20. Respondent concedes the penalty in full.