Opinion
8009-20
04-13-2022
DAVID G. MCCULLOCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Juan F. Vasquez Judge
On October 8, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution. On November 15, 2021, this case was called from the calendar of the Court's remote November 15, 2021, Los Angeles, California, trial session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. The Court ordered petitioner to show cause, in writing, on or before December 15, 2021, why respondent's motion should not be granted.
As of the date of this Order of Dismissal and Decision, no response has been received by or on behalf of petitioner.
Upon due consideration, it is
ORDERED that respondent's October 8, 2021, Motion to Dismiss for Lack of Prosecution is granted. It is further
ORDERED that the Court's November 17, 2021, Order to Show Cause is made absolute. It is further
ORDERED and DECIDED that there are deficiencies in income tax and penalties, as set forth in the notice of deficiency dated March 2, 2020, due from petitioner as follows:
Additions to Tax/Penalties I.R.C. §§
Year
Deficiency
6662(a)
6651(a)(1)
2016
$68, 389.00
$13, 677.80
$17, 097.25
2017
74, 046.00
14, 809.20
18, 511.50