Opinion
14256-23S
06-18-2024
SHIREETA HARMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda Judge.
On April 4, 2024, the Commissioner filed a motion to dismiss for lack of prosecution in this case. The Court subsequently issued an Order directing petitioner Shireeta Harmon to file a response to the motion by April 19, 2024 and to appear at the Court's Jackson, Mississippi, trial session on April 29, 2024, for a hearing on the motion. Ms. Harmon did not file a response to our Order.
The Court called and recalled this case from the calendar during the Court's Jackson, Mississippi the week of April 29, 2024. Counsel for the Commissioner appeared and was heard. Neither Ms. Harmon nor anyone acting on her behalf appeared.
The Court thereafter issued an Order directing Ms. Harmon to show cause why the Commissioner's motion to dismiss for lack of prosecution should not be granted and a decision entered against her in the amounts set forth in the motion. To date, the Court has neither received any filings from Ms. Harmon nor been able to contact her.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause served on May 7, 2024, is hereby made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for taxable year 2021 in the amount of $8,211 and that there is a penalty under I.R.C. § 6662(a) due from petitioner for taxable year 2021 in the amount of $1,642.