Opinion
17173-22
05-15-2023
GERMAIN DELVA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Cary Douglas Pugh, Judge
On March 30, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. This case was called from the calendar during the Court's Miami, Florida trial session, on April 3, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. We took respondent's motion under advisement and jurisdiction was retained by this Division of the Court. On April 4, 2023, we issued an Order to Show Cause, directing petitioner to show cause in writing by May 3, 2023, why we should not grant respondent's Motion to Dismiss for Failure to Properly Prosecute and enter decision in favor of respondent. To date, we have not received a response from petitioner. Upon due consideration and for cause, it is hereby
ORDERED that the Court's Order to Show Cause, filed April 4, 2023, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed March 30, 2023, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there are deficiencies in income tax due from petitioner for taxable years 2019 and 2020 in the amounts of $41,019.00 and $54,430.00, respectively. It is further
ORDERED AND DECIDED that petitioner is liable for penalties under the provisions of I.R.C. sec. 6662(a) for taxable years 2019 and 2020 in the amounts of $8,203.80 and $10,886.00, respectively.