Opinion
11525-22
06-29-2023
HAMILTON MAHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISON
Christian N. Weiler, Judge
On April 6, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar of the Court's New York City, New York, May 15, 2023, trial session. There was no appearance by or on behalf of the petitioner. Respondent appeared and was heard.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, jurisdiction was retained by the undersigned and respondent's Motion to Dismiss was taken under advisement.
By Order served on, May 22, 2023, petitioner was ordered to show cause in writing as to why respondent's Motion to Dismiss should not be granted, and a decision entered for respondent for the amounts and 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 Lack of Prosecution, dated April 6, 2023, is granted and the Court's Order to Show Cause dated May 22, 2023, is hereby made absolute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 as follows:
Year
Deficiency
2019
$3,347.00