Opinion
15182-22S
03-20-2024
OLGA HERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
James S. Halpern, Judge
On July 26, 2023, counsel for respondent filed with the Court a motion to dismiss for failure to properly prosecute.
On November 7, 2023, the Court ordered that respondent's motion be calendared for hearing at the Court's El Paso, Texas trial session. This case was called from the calendar for hearing for the Trial Session of the Court at El Paso, Texas on March 4, 2024. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's motion, filed July 26, 2023, is granted. It is further
ORDERED and DECIDED that there is due from petitioner deficiencies in tax in the amount of $10,008.00 and $10,322.00 for tax years 2017 and 2018, respectively. It is further
ORDERED and DECIDED that, for tax year 2017, there are additions to tax due from petitioner pursuant to I.R.C. §§ 6651(a)(1) and 6651(a)(2) in the amount $1,043.55 and $1,159.50. It is further
ORDERED and DECIDED that, for tax year 2018, there are additions to tax due from petitioner pursuant to I.R.C. §§ 6651(a)(1) and 6654 in the amounts of $2,244.15 and $322.17. It is further
ORDERED and DECIDED that there is an addition to tax due from Petitioner for taxable year 2018 under the provisions of I.R.C. § 6651(a)(2) of 0.5 percent of the amount of the income tax required to be shown on the return, commencing on the due date of Petitioner's return and accruing for each month or fraction thereof during which Petitioner fails to pay, not exceeding 25 percent in the aggregate.