Opinion
1720-22
03-08-2023
CELIA CARO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan, Chief Judge.
On January 23, 2023, respondent filed a motion to dismiss for lack of prosecution. On January 31, 2023, the Court issued to petitioner an Order to Show Cause why respondent's motion to dismiss for lack of prosecution should not be granted. To date petitioner has filed no response. Premises considered, it is
ORDERED that the Court's Order to Show Cause is made absolute, and respondent's motion to dismiss for lack or prosecution is granted. It is further
ORDERED and DECIDED that for the taxable year 2011, there is due from petitioner a deficiency in income tax in the amount of $103,698 and, a penalty under I.R.C. § 6651(a)(1) in the amount of $25,924.50; and there is no penalty due from petitioner under I.R.C. § 6662(a).