Opinion
4772-22
04-21-2023
SHANTELL SHERIE DOWNING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Christian N. Weiler Judge.
On January 6, 2023, counsel for respondent filed a Motion to Dismiss for Failure to Properly Prosecute and on February 14, 2023, filed a First Supplement to his Motion to Dismiss. This case was called and recalled from the calendar of the Court's Chicago, Illinois trial session on February 6, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, jurisdiction was retained by the undersigned and respondent's motion to dismiss was taken under advisement.
By Order served on February 13, 2023, petitioner was ordered to show cause in writing as to why respondent's Motion to Dismiss should not be granted, and a decision entered for respondent for the amounts and year set forth in respondent's motion. In the Order, petitioner was advised that failure to respond may result in the case being dismissed by the Court. To date no response from petitioner has been received.
Considering the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute dated January 6, 2023, as supplemented is granted and the Court's Order to Show Cause served on February 13, 2023, is made absolute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax and an addition to tax/penalty for the taxable year 2018 is due from petitioner as follows:
Year
Deficiency
Addition to Tax/Penalty I.R.C. § 6651(a)(1)
Addition to Tax/Penalty I.R.C. § 6651(a)(2)
2018
$9,398.00
$2,003.40
$1,335.60