Opinion
12622-20
03-06-2023
INLAND BEVERAGE GROUP, LTD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Mark V. Holmes, Judge.
On February 3, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. On March 1, 2023, respondent's counsel filed the First Supplement to Motion to Dismiss for Lack of Prosecution. This case was called from the calendar for the Trial Session of the Court at Dallas, Texas on March 6, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the motion and the supplement to the motion to dismiss.
Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed February 3, 2023, as supplemented, 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 listed below:
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner listed below:
Additions to Tax I.R.C. §§
| Year | Deficiency | 6651(a)(1) | 6651(a)(2) | 6655 |
| 2015 | $683,014.00 | $153,678.15 | $170,753.50 | $12,366.95 |
| 2016 | $718,198.00 | $161,594.55 | $179,549.50 | $19,684.74 |
| 2017 | $518,064.00 | $116,564.40 | $129,516.00 | $14,434.86 |