Opinion
15225-20
01-23-2023
EZEKIEL K. SAMUEL & MELANIE R. SAMUEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL AND DECISION
COURTNEY D. JONES JUDGE
On November 16, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar of the Court's December 12, 2022, trial session for Baltimore, Maryland. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard.
The Court then ordered petitioners to show cause, on or before January 11, 2023, why respondent's motion to dismiss should not be granted and a decision entered against them.
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 petitioners.
Giving due regard to the representations contained in respondent's motion to dismiss, and due to petitioners' 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 Order to Show Cause (Doc. 14) is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution (Doc. 10) is granted and this case is dismissed for lack of prosecution. It is further
ORDERED that there is a deficiency in income tax and a penalty for the taxable year 2016, as set forth in the statutory notice of deficiency dated September 15, 2020, due from petitioners as follows:
Year
Deficiency
Penalty I.R.C. §6662
2016
$132,812.00
Said amount is less than asserted in the notice of deficiency due to respondent's concession of the penalty pursuant to I.R.C. §6662(a).