Opinion
8334-20S
12-07-2021
Omar St. Crage Nelson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Travis A. Greaves Judge.
On September 15, 2021, respondent filed a motion to dismiss for lack of prosecution. Petitioner has not responded to respondent's motion despite the Court's order that petitioner show cause why that motion should not be granted on or before October 22, 2021. Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause issued on September 22, 2021, is made absolute. It is further
ORDERED that respondent's motion, filed September 15, 2021, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $7,701.00, and
That there is no penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. section 6662(a).