Opinion
28392-21
05-11-2023
PAULY DANH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda Judge
On March 1, 2023, the Commissioner filed a motion to dismiss for lack of prosecution. The Court issued an Order directing petitioner Pauly Danh to file a response to the motion. There was no response to our Order by Ms. Danh.
This case was called from the calendar during the Court's Houston, Texas trial session on March 27, 2023. There was no appearance by Ms. Danh or anyone on her behalf. Counsel for the Commissioner appeared and was heard. The Court set this case for recall the following day.
On March 28, 2023, this case was recalled from the calendar. Again, there was no appearance by Mr. Danh or anyone on her behalf. Counsel for the Commissioner appeared and was heard. The Court subsequently issued an Order to Show Cause directing Mr. Danh to file a response in writing why the Court should not grant the Commissioner's motion to dismiss for lack of prosecution and enter a decision in the amounts set forth therein. There has been no response from Ms. Danh.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause, served on April 3, 2023, is hereby made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution, filed March 1, 2023, 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 due from petitioner for tax year 2018 in the amount of $2,073.00 and that there is a penalty due from petitioner under I.R.C. § 6662(a) for tax year 2018 in the amount of $415.00.