Shead v. Comm'r of Internal Revenue

Full title: JAMES SHEAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 15, 2023

No. 35799-21 (U.S.T.C. Feb. 15, 2023)

Opinion

35799-21

02-15-2023

JAMES SHEAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth A. Copeland Judge

ORDER OF DISMISSAL AND DECISION

Elizabeth A. Copeland Judge

This case was called from the calendar at the Court's February 13, 2023, Philadelphia, Pennsylvania Trial Session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. On January 19, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. On February 3, 2023, the Court issued an Order to Show Cause requiring a response from petitioner on or before February 13, 2023, as to why this case should not be dismissed for lack of prosecution. There has been no response from petitioner to date.

Upon due consideration, and for cause, it is

ORDERED that the Court's Order to Show Cause, issued February 3, 2023, is hereby made absolute. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on January 19, 2023, is granted. It is further

ORDERED AND DECIDED that for the taxable year of 2019, there is a deficiency in income tax due from petitioner in the amount of $3,241.