Opinion
14945-23
09-12-2024
LAWRENCE KHACHATOURIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Cary Douglas Pugh Judge
On August 8, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. On August 9, 2024, the Court ordered petitioner to respond to respondent's motion by September 9, 2024. To date, there has been no response from petitioner, nor did petitioner respond to the Court's informal requests to schedule a conference call to discuss his case.
This case was called from the calendar of the Court's Los Angeles, California trial session on September 9, 2024. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. After 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 August 8, 2024, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there are deficiencies in tax and penalties, as set forth in the notice of deficiency dated June 6, 2023, due from petitioner as follows:
Year
I.R.C. §6651(a)(1) Deficiency
I.R.C. §6654 Addition to Tax/Penalty I.R.C. §6651(a)(2)
2015
$112,733.00
$25,364.93
$28,183.25
$2,030.33
2016
$55,983.00
$12,596.18
$13,995.75
$1,338.23