Slowinski v. Comm'r of Internal Revenue

Full title: CHESTER W. SLOWINSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jun 21, 2023

No. 11617-22S (U.S.T.C. Jun. 21, 2023)

Opinion

11617-22S

06-21-2023

CHESTER W. SLOWINSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lewis R. Carluzzo Chief Special Trial Judge

ORDER OF DISMISSAL AND DECISION

Lewis R. Carluzzo Chief Special Trial Judge

This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for failure to properly prosecute, filed May 30, 2023, and heard on June 20, 2023, when the case was called from the calendar for trial in Chicago, Illinois. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.

Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is

ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further

ORDERED and DECIDED that for 2017, there is a $4,136 deficiency in petitioner's Federal income tax, and petitioner is liable for an $868.50 addition to tax under I.R.C. § 6651(a)(1) and a $965 addition to tax under I.R.C. § 6651(a)(2).