Opinion
11987-20
01-26-2022
Shameika N. Davis Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Christian N. Weiler Judge.
On November 18, 2021, respondent filed a Motion for Entry of Decision. This case was called from the calendar for trial on December 13, 2021. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard. At the conclusion of trial, the Court took respondent's motion under advisement and on December 21, 2021, issued an Order to Show Cause on or before January 13, 2022. To date, petitioner has failed to respond to the Court's Order to Show Cause.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause, dated December 21, 2021, is hereby made absolute. It is further
ORDERED that respondent's Motion for Entry of Decision dated November 18, 2021, is hereby granted. It is further
ORDERED AND DECIDED that that there is a deficiency in petitioner's Federal income tax for the taxable year 2018 in the amount of $715.00; and
That there is an accuracy-related penalty due from petitioner under I.R.C. section 6662(a) for the taxable year 2018 in the amount of $143.00.