Opinion
2139-23S
02-06-2024
KAYLA MONIQUE HAMILTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
LEWIS R. CARLUZZO CHIEF SPECIAL TRIAL JUDGE.
This case for the redetermination of a deficiency is before the Court on respondent's oral motion to dismiss for lack of prosecution (motion), made on February 5, 2024, when the case was called from the calendar for trial in Atlanta, Georgia, and there was no appearance by or on behalf of petitioner. In his motion, respondent requests that the Court enter a decision showing that there is a $9,032 deficiency in petitioner's 2020 federal income tax, and that petitioner is liable for a $1,806 I.R.C. section 6662(a) penalty for that year.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is taken under advisement. It is further
ORDERED that on or before March 6, 2024, petitioner show cause in writing why respondent's motion should not be granted.
Petitioner is advised that the failure to respond to this Order to Show Cause could result in the entry of decision as requested in respondent's motion.