Opinion
13480-21
01-24-2023
ESTATE OF BRUCE H. MCKIM, DECEASED, WAYNE MCKIM, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Courtney D. Jones Judge
On November 18, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar of the Court's December 12, 2022, trial session for Baltimore, Maryland. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
The Court then ordered petitioner to show cause, on or before January 6, 2023, why respondent's motion to dismiss should not be granted and a decision entered against him.
To this date, the Court has not received a response to the Court's Order to Show Cause, objection to respondent's Motion to Dismiss for Lack of Prosecution, returned mail, or any other correspondence from petitioner or petitioner's counsel.
Giving due regard to the representations contained in respondent's motion to dismiss, and due to petitioner's failure to respond to the Court's Order to Show Cause, failure to appear for trial, and failure to otherwise prosecute this case, it is
ORDERED that the Court's December 14, 2022, Order to Show Cause (Doc. 14) is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution (Doc. 11) is granted and this case is dismissed for lack of prosecution. It is further
ORDERED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $141,688.00;
That there is an addition to tax due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6651(a)(1) in the amount of $31,879.80;
That there is an addition to tax due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6651(a)(2) of 0.5% of the unpaid income tax shown on the return, commencing on the due date of petitioner's return and accruing for each month or fraction thereof during which petitioner fails to pay, not exceeding 25% in the aggregate; and
That there is an addition to tax due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6654 in the amount of $4,594.51