Opinion
21916-22
12-14-2023
TIMOTHY ALLEN MCCARTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph Robert Goeke Judge.
Pending before the Court is respondent's Motion to Dismiss for Failure to Properly Prosecute, filed November 21, 2023. By Order served November 22, 2023, the Court directed petitioner on or before December 4, 2023, to show cause in writing why respondent's Motion to Dismiss for Failure to Properly Prosecute should not be granted and a decision entered in this case. Petitioner was advised that a failure to respond may result in the granting of respondent's pending motion and a decision being entered for the amount set forth therein. As of the service date of this Order of Dismissal and Decision, no response to the Court's Order to Show Cause has been received by or on behalf of the petitioner.
This case was called from the calendar at the Trial Session of the Court in San Diego, California on December 11, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard on the above-referenced motion. Upon due consideration of the foregoing and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed November 21, 2023, is granted and this case is dismissed for failure to properly prosecute. It is further
ORDERED that the Court's Order to Show Cause, served November 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 2020 in the amount of $4,943.00.