Opinion
9440-19S
10-14-2021
Michael Matthew Reinhart Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos, Special Trial Judge
By notice dated November 21, 2019, this case was calendared for trial on the April 6, 2020, San Diego, California trial calendar of the Court. By Order dated March 16, 2020, due to circumstances related to COVID-19, the trial session was cancelled and this case was assigned to the undersigned. By Order dated April 19, 2021, this case was calendared for trial at the Court's San Diego, California remote trial session commencing on May 17, 2021. On April 26, 2021, respondent filed a Motion To Dismiss For Lack Of Prosecution.
On May 17, 2021 when this case was called for trial from the Court's San Diego, California remote trial calendar, respondent appeared and was heard. There was no appearance by or on behalf of petitioner. The Court took respondent's motion under advisement. On May 20, 2021, the Court issued an Order To Show Cause as to why respondent's motion should not be granted. There has been no response from petitioner. The Court will grant respondent's motion.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion To Dismiss For Lack Of Prosecution, filed April 26, 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 taxable year 2016 in the amount of $8, 591, and
That an addition to tax pursuant to section 6662(a) is due from petitioner in the amount of $411.
1