Opinion
19140-22S
09-21-2023
CHRISTIAN T. EBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge.
On August 21, 2023, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. This case was called and recalled from the calendar for the Trial Session of the Court at Boston, Massachusetts on September 18, 2023, and September 19, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Counsel for respondent made various attempts to contact petitioner but petitioner failed to respond. At the Court's request, the trial clerk called petitioner and left a voicemail informing petitioner of the recall. There was no appearance by or on behalf of petitioner at recall on September 19, 2023, and counsel for respondent appeared and was heard on their motion to dismiss. 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, filed on August 21, 2023, is granted. 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 $25,630.00; and
That there is not any accuracy-related penalty due from petitioner for the taxable year 2019, under the provisions of I.R.C. § 6662(a).