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Daugherty v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 11681-21S (U.S.T.C. Nov. 15, 2022)

Opinion

11681-21S

11-15-2022

CULLEN DAUGHERTY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL AND DECISION

Adam B. Landy Special Trial Judge

On August 26, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. On September 22, 2022, the Court issued an Order taking respondent's Motion to Dismiss for Lack of Prosecution under advisement and requiring petitioner to provide all documents related to his claim to respondent no later than October 19, 2022. On November 3, 2022, respondent filed a Status Report stating that petitioner has been nonresponsive to his communication attempts to resolve this case. On November 9, 2022, the Court held a conference call with the parties to discuss respondent's motion. During the call, petitioner stated that he does not object to the Court granting respondent's motion.

Upon due consideration of respondent's motion and for cause, it is

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed August 26, 2022, is hereby granted and this case is dismissed. It is further

ORDERED AND DECIDED that there is a deficiency due from petitioner for the taxable year 2017 in the amount of $5,947.00, and

That there is no penalty, pursuant to I.R.C. § 6662(a), due from petitioner for the taxable year 2017, and

That there is an addition to tax, pursuant to I.R.C. § 6651(a)(1), due from petitioner for the taxable year 2017 in the amount of $214.10.


Summaries of

Daugherty v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 11681-21S (U.S.T.C. Nov. 15, 2022)
Case details for

Daugherty v. Comm'r of Internal Revenue

Case Details

Full title:CULLEN DAUGHERTY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 15, 2022

Citations

No. 11681-21S (U.S.T.C. Nov. 15, 2022)