Opinion
37816-21S
02-09-2023
CHARLES DION CRUDUP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos Special Trial Judge
On January 31, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. When this case was called and recalled from the calendar for the Trial Session of the Court at New York, New York on February 6, 2023, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the motion. Respondent's counsel advised that several attempts had been made at various times to reach out to petitioner, however petitioner failed to respond. The Court attempted to reach out to petitioner via telephone and there was no response from petitioner.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed January 31, 2023, is granted, and this case is hereby dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner in the amount of $18,054.00 for the 2019 taxable year. Respondent conceded the penalty under I.R.C. § 6662(a) in the amount of $728.00 for the 2019 tax year.