Reese v. Comm'r of Internal Revenue

Full title: HAROLD D. REESE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 27, 2022

No. 1107-21S (U.S.T.C. Jan. 27, 2022)

Opinion

1107-21S

01-27-2022

HAROLD D. REESE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PETER J. PANUTHOS SPECIAL TRIAL JUDGE

ORDER OF DISMISSAL AND DECISION

PETER J. PANUTHOS SPECIAL TRIAL JUDGE

This case was set on the calendar for the remote Trial Session of the Court at Dallas, Texas, on January 24, 2022. On January 3, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. When this case was called from the calendar on January 24, 2022, there was no appearance by or on behalf of petitioner. Respondent appeared and was heard on the Motion to Dismiss.

After due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted, and this case is dismissed. It is further

ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the tax year 2017 in the amount of $8,715.00, additions to tax pursuant to I.R.C. § 6651(a)(1) for the tax year 2017 in the amount of $133.65, and an accuracy related penalty due from petitioner for the tax year 2017 under I.R.C § 6662(a) in the amount of $1,743.00, as set forth in the notice of deficiency dated October 7, 2020.