Opinion
35691-21S
08-26-2022
GEORGE DEMAIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
This case is calendared for the September 6, 2022, Hartford, Connecticut, Trial Session of the Court.
On August 16, 2022, respondent filed a Motion To Dismiss For Failure To Properly Prosecute (motion to dismiss), in which respondent moved the Court to enter a decision that there is a deficiency in income tax due from petitioner for taxable year 2019 in the amount of $5,423.00, and that there is an accuracy-related penalty due from petitioner under the provisions of I.R.C. § 6662(a) in the amount of $965.00. Respondent states that despite multiple contact attempts, petitioner has failed to provide any documentation and has been unresponsive. Petitioner's views on the granting of this motion are unknown.
The Court has attempted to contact petitioner to schedule a conference call to discuss the case, but petitioner has been unresponsive. The Court in its Standing Pretrial Order that was sent to petitioner informed him that failure to communicate with the Court or respondent may result in a dismissal of his case.
By Order served August 18, 2022, the Court set respondent's motion to dismiss for hearing at the Hartford, Connecticut, Trial Session of the Court. Due to petitioner's lack of response this hearing is no longer necessary.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed August 16, 2022, is granted. It is further
ORDERED that this case is stricken for hearing from the September 6, 2022, Hartford, Connecticut, Trial Session of the Court. It is further
ORDERED AND DECIDED that there is a deficiency in Federal income tax due from petitioner for the taxable year 2019 in the amount of $5,423.00, and
That there is an accuracy-related penalty due from petitioner for the taxable year 2019, under the provisions of I.R.C. § 6662(a) in the amount of $965.00.