Opinion
29839-21
03-10-2023
DARAL AKEE SYMEER JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Alina I. Marshall Judge
This case was called from the calendar at the Court's November 14, 2022, Richmond, Virginia Trial Session. No appearance was made by or on behalf of petitioner. Counsel for respondent appeared and was heard.
On October 24, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. By Order served December 7, 2022, the Court directed respondent to supplement his motion by December 16, 2022. By that same order, the Court directed petitioner to file an objection, if any, to respondent's above-referenced motion. On December 16, 2022, respondent filed a First Supplement to Motion to Dismiss for Failure to Properly Prosecute. No objection, however, has been filed. Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed October 24, 2022, 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 for the taxable year 2020 in the amount of $7,390.00;
That a penalty under I.R.C. section 6662(a) is due from petitioner for the taxable year 2020 in the amount of $651.20; and
That there is no penalty under I.R.C. section 6676 due from petitioner for taxable year 2020.