Opinion
12144-19
10-20-2021
Michael J. Schmitt & Barbara Schmitt Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Joseph Robert Goeke, Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Prosecution, filed September 24, 2021. By Order served September 24, 2021, the Court directed petitioners on or before October 13, 2021, to show cause in writing why respondent's motion should not be granted and a decision entered in this case. As of the service of this Order of Dismissal and Decision, no response to the Court's Order to Show Cause has been received by or on behalf of the petitioners. This case was called from the calendar on the Court's Chicago, Illinois Trial Session, conducted remotely on October 18, 2021. There was no appearance by or on behalf of the petitioners. Counsel for respondent appeared and was heard on the pending motion. Upon due consideration of the foregoing, 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, filed September 24, 2021, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED that the Court's Order to Show Cause, served September 24, 2021, is hereby made absolute. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2016 in the amount of $70,453.00; and
That there is a penalty due from petitioners for the taxable year 2016 under the provisions of I.R.C. section 6662(a) in the amount of $14,091.00.