Opinion
548-21S
04-13-2022
TAMESHA NICOLE LARBI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Eunkyong Choi, Special Trial Judge
This case was calendared for trial at the April 11, 2022, Baltimore, Maryland, Trial Session of the Court. On March 18, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. By Order dated March 21, 2022, the Court directed petitioner to file an objection, if any, to respondent's motion on or before April 8, 2022. Petitioner did not file any response to the order.
This case was called from the Remote Trial Session of the Court at Baltimore, Maryland on April 11, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the motion. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed March 18, 2022, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED that the Court's Order to Show Cause dated March 21, 2022, is hereby made absolute. It is further
ORDERED and DECIDED that petitioner is liable for a deficiency in income tax for the taxable year 2018 in the amount of $24, 613.00; and
That there is a failure to file-related penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. section 6651(a)(1), in the amount of $5, 537.93; and
That there is a failure to pay amount shown-related penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. section 6651(a)(2), in the amount of $2, 092.00; and
That there is a failure to pay estimated income-related penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. section 6654, in the amount of $798.08.