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Darnell v. Comm'r of Internal Revenue

United States Tax Court
May 25, 2023
No. 4396-20 (U.S.T.C. May. 25, 2023)

Opinion

4396-20

05-25-2023

RETHA KAROLE DARNELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL AND DECISION

Travis A. Greaves, Judge

On September 1, 2021, respondent filed a motion to dismiss for lack of prosecution as to petitioner Retha Karole Darnell. On September 14, 2021, respondent filed a first supplement to the motion. Petitioner has not filed any response to respondent's motion, as supplemented, despite the Court's Order issued September 28, 2021. Upon due consideration and for cause, it is

ORDERED that the Court's Order to Show Cause, issued September 28, 2021, is hereby made absolute. It is further

ORDERED that respondent's motion to dismiss, as supplemented, 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 the taxable year 2017 in the amount of $11,603.00, That there is an I.R.C. § 6651(a)(1) addition to tax of $2,601.67 due from petitioner for the taxable year 2017, That petitioner is not liable for an I.R.C. § 6651(a)(2) addition to tax for taxable year 2017, and

That petitioner is not liable for an I.R.C. § 6654(a) addition to tax for taxable year 2017.


Summaries of

Darnell v. Comm'r of Internal Revenue

United States Tax Court
May 25, 2023
No. 4396-20 (U.S.T.C. May. 25, 2023)
Case details for

Darnell v. Comm'r of Internal Revenue

Case Details

Full title:RETHA KAROLE DARNELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: May 25, 2023

Citations

No. 4396-20 (U.S.T.C. May. 25, 2023)