Opinion
4853-21
04-29-2022
ANDRE L. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
David Gustafson Judge
This case was set for trial at the Philadelphia, Pennsylvania trial session of the Tax Court beginning April 18, 2022. On March 28, 2022, the Commissioner filed with the Court a Motion to Dismiss for Lack of Prosecution. When this case was called on April 18, 2022, there was no appearance by or on behalf of petitioner. Counsel for the Commissioner appeared and was heard. For cause more fully appearing in the transcript of this proceeding, and in our order of April 1, 2022, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution (docket entry no. 8) filed on March 28, 2022, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the tax year 2017 in the amount of $1, 792.00, and that there is an accuracy related penalty due from petitioner pursuant to I.R.C. section 6662(a) for tax year 2017 in the amount of $358.40, as set forth in the notice of deficiency dated October 28, 2020. There is a deficiency in income tax due from petitioner for the tax year 2018 in the amount of $7, 186.00, an accuracy related penalty due from petitioner for the tax year 2018 under I.R.C section 6662(a) in the amount of $1, 437.30, and an addition to tax pursuant to I.R.C section 6651(a)(1) for the tax year 2018 in the amount of $398.20, as set forth in the notice of deficiency dated October 28, 2020.