Opinion
13508-22
06-28-2023
SUSAN A. SPIZZIRRI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
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 June 5, 2023, and heard on June 22, 2023, when the case was recalled 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 that in addition to regular service on the parties, the Clerk of Court serve a copy of this Order on petitioner at 1200 American Ln, Schaumburg, IL 60173. It is further
ORDERED and DECIDED that for 2018, there is a $7,599 deficiency in petitioner's Federal income tax, and petitioner is liable for a $1,709.77 I.R.C. § 6651(a)(1) addition to tax, a $1,481.80 I.R.C. § 6651(a)(2) addition to tax, and petitioner is not liable for an I.R.C. § 6654 addition to tax.