Opinion
21543-21
10-04-2023
Martina C. Fuchs, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Juan F. Vasquez Judge.
On August 21, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Although the Court directed petitioner to file an objection, if any, to respondent's Motion to Dismiss, petitioner failed to do so.
This case was called from the calendar for the Los Angeles, California, Trial Session of the Court on September 11, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the Motion.
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 August 21, 2023, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there are no deficiencies in Internal Revenue Code (I.R.C.) section 4958(b)(1) second tier excise taxes due from petitioner for taxable years 2017, 2018, and 2019; and
That there are deficiencies in I.R.C. section 4958(a)(1) first tier excise taxes and additions to tax due from petitioner as follows:
Year
Excise Tax § 4958(a)(1)
Addition to Tax § 6651(a)(1)
Addition to Tax § 6651(a)(2)
2017
$4,733.89
$1,065.12
$828.43
2018
$4,733.89
$1,065.12
$544.40
2019
$4,733.89
$1,065.12
$213.02