Opinion
37761-21S
08-04-2023
CASSANDRA ELLEN JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
CHRISTIAN N. WEILER JUDGE.
On March 28, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. This case was called from the calendar of the Court's Jackson, Mississippi, May 1, 2023, trial session. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard.
By Order, served on May 8, 2023, petitioner was ordered to show cause as to why respondent's Motion to Dismiss for Failure to Properly Prosecute should not be granted, and a decision entered for the amount and for the year set forth in respondent's motion. To date, no response from petitioner has been received.
Considering the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed March 28, 2023, is granted and the Court's Order to Show Cause served on May 8, 2023, is hereby made absolute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax and an addition to tax/penalty for the taxable year 2019 due from petitioner as follows:
Year
Deficiency
Addition to Tax/Penalty I.R.C. §§ 662(b)(2) and 6662(d)2019
$17,225.00
$1,656.00