Opinion
37007-21
10-24-2023
STEPHANIE S. DITTMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Maurice B. Foley, Judge
This case was called from the calendar of the Court's San Francisco, California trial session on October 23, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Following calendar call, on October 23, 2023, the Court filed respondent's Motion to Dismiss for Lack of Prosecution requesting that the Court dismiss this case and enter a decision in the amount as set forth in the notice of deficiency relating to 2016.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 23, 2023, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in Federal income tax due from petitioner relating to 2016 in the amount of $45,148.00. It is further
ORDERED and DECIDED that there is an addition to tax pursuant to I.R.C. § 6651(a)(1) in the amount of $5,006.93, that there is an addition to tax pursuant to I.R.C. § 6651(a)(2) in the amount of $5,563.25, and that there is an addition to tax pursuant to I.R.C. § 6654 in the amount of $471.13 due from petitioner relating to 2016.