Opinion
7815-21
06-28-2023
JESSIE M. FRITZ, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Christian N. Weiler Judge.
On April 11, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. This case was called from the calendar of the Court's New York City, New York, May 15, 2023, trial session. There was no appearance by or on behalf of the petitioner. 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 May 22, 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. 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 April 11, 2023, is granted and the Court's Order to Show Cause served on May 22, 2023, is hereby made absolute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 as follows:
Year
Deficiency2018
$4,408.00