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Pearson v. Comm'r of Internal Revenue

United States Tax Court
May 17, 2023
No. 3160-22 (U.S.T.C. May. 17, 2023)

Opinion

3160-22

05-17-2023

MICHAEL W. PEARSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND ORDER OF DISMISSAL AND DECISION

Courtney D. Jones Judge

On March 3, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. These cases were called from the calendar of the Court's April 3, 2023 trial session for San Francisco, California. 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 May 3, 2023, why respondent's Motion to Dismiss should not be granted and a decision entered against him as set forth in respondent's Motion to Dismiss. 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 Failure to Properly Prosecute, 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 April 6, 2023, Order to Show Cause is made absolute. It is further

ORDERED that respondent's March 3, 2023, Motion to Dismiss is granted, and this case is dismissed for Failure to Properly Prosecute It is further

ORDERED and DECIDED that there is a deficiency in tax, and additions to tax due from the petitioner as follows:

Year

Deficiency

I.R.C. § 6651(a)(1)

I.R.C. § 6651(a)(2)

I.R.C. § 6654

2016

$22,782.00

$5,125.95

$5,695.50

$544.58


Summaries of

Pearson v. Comm'r of Internal Revenue

United States Tax Court
May 17, 2023
No. 3160-22 (U.S.T.C. May. 17, 2023)
Case details for

Pearson v. Comm'r of Internal Revenue

Case Details

Full title:MICHAEL W. PEARSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: May 17, 2023

Citations

No. 3160-22 (U.S.T.C. May. 17, 2023)