Opinion
14953-22S
12-21-2023
ROOSEVELT VALLEE HUBBARD, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph Robert Goeke Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Prosecution, filed November 27, 2023. By Order served November 28, 2023, the Court directed petitioner on or before December 11, 2023, to show cause in writing why respondent's Motion to Dismiss for Lack of Prosecution should not be granted and a decision entered in this case. Petitioner was advised that a failure to respond may result in the granting of respondent's pending motion and a decision being entered for the amounts set forth therein. As of the service date of this Order of Dismissal and Decision, no response to the Court's Order to Show Cause has been received by or on behalf of the petitioner.
This case was called from the calendar at the Trial Session of the Court in Seattle, Washington on December 19, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard on the above-referenced motion. This case was recalled on December 20, 2023. Again, there was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. Upon due consideration of the foregoing and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed November 27, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED that the Court's Order to Show Cause, served November 28, 2023, is hereby made absolute. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $5,516.00;
That there is an addition to tax due from petitioner for the taxable year 2018 under the provisions of I.R.C. section 6651(a)(1) in the amount of $210.00;
That there is an addition to tax due from petitioner for the taxable year 2018 under the provisions of I.R.C. section 6651(a)(2) in the amount of $150.48; and
That there is no addition to tax due from petitioner for the taxable year 2018 under the provision of I.R.C section 6654.