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Caro v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 1720-22 (U.S.T.C. Mar. 8, 2023)

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).


Summaries of

Caro v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 1720-22 (U.S.T.C. Mar. 8, 2023)
Case details for

Caro v. Comm'r of Internal Revenue

Case Details

Full title:CELIA CARO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 8, 2023

Citations

No. 1720-22 (U.S.T.C. Mar. 8, 2023)