Opinion
24826-21
03-31-2023
MICHAEL RICHARD OSTROM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL AND DECISION
COURTNEY D. JONES JUDGE
On January 12, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar at the Dallas, Texas trial session of the Court on February 6, 2023. 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 February 27, 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.
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 February 8, 2023, Order to Show Cause is made absolute. It is further
ORDERED that respondent's January 12, 2023, Motion to Dismiss for Lack of Prosecution 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 2019 in the amount of $51,235.00; and
That there is a penalty due from petitioner for the taxable year 2019 in the amount of $5,455.00 under the provisions of I.R.C. § 6662(a)