Opinion
204-18
10-19-2021
Ilya Dyskin & Tatiana Dyskina Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth A. Copeland, Judge
This case was calendared for trial at the Court's Knoxville, Tennessee Trial Session of the Court scheduled to begin on June 15, 2020. By Order dated April 10, 2020, due to concerns relating to coronavirus (COVID-19), the trial session was cancelled.
On October 13, 2021, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute (with respect to Petitioner Ilya Dyskin) which indicated that respondent had sent petitioners a proposed stipulated decision to resolve their case. Petitioner Tatiana Dyskina signed and returned the proposed Decision. Petitioner Ilya Dyskin did not.
Respondent sent Ilya Dyskin a copy of the proposed Decision at the address for the United States Immigration Department where Ilya Dyskin was detained; the envelope was returned to respondent. Mr. Dyskin is no longer in the custody of the United States Immigration Department, and respondent has been unable to locate Ilya Dyskin. Further, respondent indicated that according to Ms. Dyskina and the petitioners' CPA, Mr. Dyskin would not be cooperating in the trial of this case. Respondent's motion also indicated that Petitioner Tatiana Dyskina did not object to the granting of this motion.
After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute (with respect to Petitioner Ilya Dyskin), filed on October 13, 2021, is granted, and this case is dismissed with respect to Petitioner Ilya Dyskin. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax and additions to tax due from the petitioners for the taxable year 2015 in the amount of $12,669.00 for which the petitioners are jointly and severally liable and that there is an overpayment in income tax for the taxable year 2015 in the amount of $76,148.05 (before the additions to tax listed below), with said amount paid on October 22, 2019, a date occurring after the mailing of the Notice of Deficiency.
That there is an addition to tax due from petitioners for the taxable year 2015, under the provisions of I.R.C. § 665l(a)(1) in the amount of $2,850.53.
That there is an addition to tax due from petitioners for the taxable year 2015, under the provisions of I.R.C. § 665l(a)(2) in the amount of $3,167.25.
That there is an addition to tax due from petitioners for the taxable year 2015, under the provisions of I.R.C. § 6654 in the amount of $228.18.