Opinion
16467-19
06-10-2021
PETER CHRISHAN CASSAT, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
Juan F. Vasquez Judge
On September 15, 2020, respondent filed a motion to dismiss for lack of prosecution.
This case was called and recalled from the calendar for the remote Trial Session of the Court at Baltimore, Maryland. 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 proceedings, it is
ORDERED that respondent's motion, filed September 15, 2020, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax and additions to tax/penalties due from petitioner as follows:
Additions to Tax/Penalties I.R.C. Sections
Year
Deficiency
6651(a)(1)
6651(a)(2)**
6654
2016
$393, 346.00
$25, 674.30
$1, 985.97
The addition to tax under I.R.C. Section 6651(a)(2) continues to accrue at a rate of 0.5 percent per month, or portion thereof, up to a maximum of 25 percent, of the outstanding balance due.