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.