Opinion
11033-22
07-06-2023
DETWON C. MCKEOWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Christian N. Weiler, Judge.
On May 12, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. 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 petitioners. 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 23, 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 petitioners has been received.
Considering the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, dated May 12, 2023, is granted and the Court's Order to Show Cause served on May 23, 2023, is hereby made absolute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax for the taxable year 2020 and no penalty due from petitioner as follows:
Year
Deficiency
Addition to Tax/Penalty I.R.C. § 6662(a)
2020
$3,658.00
$0.00