Opinion
858-21
12-20-2021
Desean Johnson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
David Gustafson Judge
This case was set for trial at a Washington, D.C., trial session of the Court beginning December 13, 2021. On November 22, 2021, the Commissioner filed with the Court a motion to dismiss for lack of prosecution. It asks us to enter decision determining the amount of tax stated in the notice of deficiency originally determined for 2019 and holding that there is no penalty due for the accuracy related penalty under I.R.C. section 6662(a). When this case was called from the calendar on December 13, 2021, there was no appearance by or on behalf of petitioner, Desean Johnson, and counsel for the Commissioner appeared and was heard on the motion to dismiss. Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that he Commissioner's motion to dismiss is granted, and this case is dismissed for petitioner's lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the tax year 2019 in the amount of $6,023.00, as set forth in the notice of deficiency dated December 7, 2020, and that there is no penalty due from petitioner for the tax year 2019 under the provisions of I.R.C. section 6662(a)