Opinion
6626-23S
06-21-2024
WILLIAM NEHLSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
Because petitioner failed to appear when the case was called for trial in New York, New York, on May 6, 2024; because petitioner has failed to respond to the Order to Show Cause, served May 7, 2024; and taking into account the representations and arguments made by respondent's counsel in support of respondent's oral motion to dismiss for lack of prosecution, made on May 6, 2024, as shown in the transcript of the above-referenced proceedings, it is
ORDERED that the above-referenced Order to Show Cause is made absolute. It is further
ORDERED that respondent's oral motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2020, there is a $30,567 deficiency in petitioner's federal income tax, and petitioner is not liable for an I.R.C. section 6662(a) penalty.