Opinion
26768-22
06-12-2024
DAVE ELTON COLLYMORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
COURTNEY D. JONES JUDGE.
On April 29, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. This case was called from the calendar of the Court's May 20, 2024, trial session for New York City, New York. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard.
The Court then ordered petitioner to show cause, on or before June 10, 2024, why respondent's motion to dismiss should not be granted and a decision entered in this case. In its Order to Show Cause, the Court warned petitioner that failure to respond would likely result in the granting of respondent's motion and entry of decision against petitioner. To date, the Court has not received a response to its Order to Show Cause, objection to respondent's Motion to Dismiss for Failure to Properly Prosecute, returned mail, or any other correspondence from petitioner.
Giving due regard to the representations contained in respondent's motion to dismiss, and because of petitioner's failure to respond to the Court's Order to Show Cause, failure to appear for trial, and failure to otherwise prosecute this case, it is ORDERED that the Court's May 21, 2024, Order to Show Cause (Doc. 26) is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute (Doc. 23), filed April 29, 2024, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there are deficiencies in tax and accuracy-related penalties, under section 6662, due from petitioner as follows:
| Year | Deficiency | Addition to Tax/Penalty I.R.C. § 6662 |
| 2018 | $13,833.00 | $2,766.60 |
| 2019 | $12,956.00 | $2,591.20 |