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Spagis v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 11205-20 (U.S.T.C. Aug. 11, 2022)

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.


Summaries of

Spagis v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2022
No. 11205-20 (U.S.T.C. Aug. 11, 2022)
Case details for

Spagis v. Comm'r of Internal Revenue

Case Details

Full title:JAINA R. SPAGIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 11, 2022

Citations

No. 11205-20 (U.S.T.C. Aug. 11, 2022)