Opinion
11205-20
08-11-2022
JAINA R. SPAGIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Richard T. Morrison, Judge
On April 21, 2022, respondent filed a motion to dismiss for lack of prosecution. This case was called from the calendar of the Court's Los Angeles, California trial session on May 16, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. On May 17, 2022, the Court ordered petitioner to, on or before June 15, 2022, show cause in writing why respondent's April 21, 2022 motion to dismiss for lack of prosecution should not be granted and a decision entered. As of the date of this Order of Dismissal and Decision, no response has been received by or on behalf of petitioner.
Upon due consideration, it is
ORDERED that respondent's April 21, 2022 motion to dismiss for lack of prosecution is granted. It is further
ORDERED that the Court's May 17, 2022 Order to Show Cause is made absolute. It is further
ORDERED and DECIDED that there is a deficiency in tax due from petitioner for the taxable year 2017, in the amount of $80,185; and
That there is an addition to tax due from petitioner, under the provisions of I.R.C. section 6651(a)(1), in the amount of $18,041.62; and
That there is an addition to tax due from petitioner, under the provisions of I.R.C. section 6651(a)(2), in the amount of $10,424.05; and
That there is an addition to tax due from petitioner, under the provisions of I.R.C. section 6654, in the amount of $1,919.62.