Opinion
5469-20S
09-30-2021
Jeremy D. Carroll, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER AND DECISION
Kathleen Kerrigan Judge
This case was called from the calendar for the remote trial session of the Court at Denver, CO on September 27, 2021, for hearing on respondent's motion to dismiss for lack of prosecution, filed September 3, 2021. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's motion, filed September 3, 2021, is granted. It is further
ORDERED and DECIDED that there is a deficiency and penalties/additions to tax due from petitioner as follows:
Additions to Tax/Penalties I.R.C. §§
Year
Deficiency
6651(a)(1)
6651(a)(2)
2017
$0.00
$0.00
That there is addition to tax due from the petitioner, under the provisions of I.R.C. 6651(a)(2), equal to 0.5% of the amount of income tax required to be shown on petitioner's return reduced by the amount of any credit against the tax which could have been claimed on petitioner's return, commencing on the due date of petitioner's return and accruing for each month or fraction thereof during which petitioner fails to pay, not exceeding twenty-five percent (25%) in the aggregate.