Opinion
13524-20S
04-27-2022
LORI LYNN RHOADS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Courtney D. Jones Judge
This case was called from the calendar at the Richmond, Virginia Remote Trial Session of the Court on February 28, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. On March 2, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution.
The Court then ordered petitioner to show cause, on or before April 18, 2022, why respondent's Motion to Dismiss should not be granted and a decision entered against petitioner for a deficiency in tax due from petitioner of $5, 077, as set forth in the Notice of Deficiency dated October 26, 2020, and no penalty under I.R.C. § 6662(a)(1) for 2018. The Order advised petitioner that failure to respond would likely result in the Court granting respondent's motion and entering an order and decision against petitioner.
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 March 7, 2022, Order to Show Cause is made absolute. It is
ORDERED that respondent's March 2, 2022, 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 Federal income tax due from petitioner of $5, 077, and no penalty under I.R.C. § 6662(a)(1) for 2018.