Opinion
12218-22S
05-26-2023
PATRICIA M. MARKS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
The Commissioner filed a Motion to Dismiss for Lack of Prosecution on April 28, 2023. On May 1, 2023, the Court issued an Order requesting Ms. Marks file an objection, if any, to the Commissioner's motion on or before May 17, 2023. Ms. Marks failed to file an objection to the Commissioner's motion.
This case was called from the calendar for the Standalone Remote Trial Session on May 22, 2023. There was no appearance by or on behalf of Ms. Marks. Counsel for the Commissioner appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed April 28, 2023, 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 2018 in the amount of $5,848.00; and
That there are additions to tax due from petitioner for the taxable year 2018, under the provisions of I.R.C. §§ 6651(a)(1), 6651(a)(2), and 6654, in the amount of $1,044.67, $882.17, and $146.21, respectively.