Opinion
4696-18S
08-20-2021
Michael Nicholas Harvey, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
KATHLEEN KERRIGAN JUDGE
A hearing on respondent's motion to dismiss for lack of prosecution, filed March 4, 2021, was held remotely at the Boise, Idaho trial session on March 29, 2021, where there was no appearance by or on behalf of petitioner. The Court issued an Order to Show Cause, served March 31, 2021. Petitioner has not filed a response to the Court's Order to Show Cause. Upon due consideration, it is
ORDERED that the Court's Order to Show Cause is made absolute. It is further
ORDERED that respondent's motion to dismiss is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that for the taxable year 2015 there is a deficiency in income tax due from petitioners in the amount of $33, 605 and an accuracy-related penalty under I.R.C. sec. 6662(a) in the amount of $6, 721.