Opinion
8112-20S
01-25-2022
Georgia K. Howlett, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
KATHLEEN KERRIGAN, JUDGE
On December 30, 2021 respondent filed a Motion to Dismiss for Lack of Prosecution. Subsequently, on January 18, 2022, respondent filed a First Supplement to Motion to Dismiss for Lack of Prosecution. This case was called from the calendar for the remote trial session of the Court at Kansas City, Missouri on January 24, 2022. 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 December 30, 2021, as supplemented, is granted. It is further
ORDERED and DECIDED that there are deficiencies and penalties/additions to tax due from petitioner as follows:
Additions to Tax/Penalties I.R.C. §§
Year
Deficiency
6651(a)(1)
6651(a)(2)
6654(a)
2017
$7,408.00
$1,640.48
*
$174.25
* There is an addition to tax due from petitioner for the taxable year 2017 under the provisions of I.R.C. § 6651(a)(2) of 0.5% of the unpaid amount of $7,291.00 commencing on the due date of the petitioner's return and accruing for each month or fraction thereof during which the petitioner fails to pay, not exceeding 25% in the aggregate.