From Casetext: Smarter Legal Research

Darren v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 6149-21 (U.S.T.C. Nov. 3, 2022)

Opinion

6149-21

11-03-2022

LARRY H. DARREN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND DECISION

James S. Halpern Judge.

Respondent moved to dismiss for lack of prosecution on September 29, 2022. The Court held a teleconference on November 1, 2022, with respondent and petitioner-decedent's daughter Carole Ratliff, in which she stated she has no objection to the motion. It is

ORDERED that the Clerk of the Court shall serve a copy of this Order and Decision on all of petitioner's heirs at law referenced in the Certificate of Service of respondent's above-referenced motion. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed on September 29, 2022, is granted. It is further

ORDERED AND DECIDED that there is a deficiency in tax and penalties/additions as set forth in the notice of deficiency dated November 16, 2020, due from petitioner as follows:

Year Deficiency 6651(a)(1) Additions to Tax/Penalties I.R.C. §§ 6651(a)(2) 6654 2017 $15,000.00 $3,375.00 $3,750.00 $359.10

Year Deficiency 6651(a)(1) Additions to Tax/Penalties I.R.C. §§ 6651(a)(2) 6654 2017 $46,112.00 $10,375.20 $8,069.60 $1,103.90


Summaries of

Darren v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 6149-21 (U.S.T.C. Nov. 3, 2022)
Case details for

Darren v. Comm'r of Internal Revenue

Case Details

Full title:LARRY H. DARREN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 3, 2022

Citations

No. 6149-21 (U.S.T.C. Nov. 3, 2022)