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Spriggs v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 37743-21S (U.S.T.C. Mar. 16, 2023)

Opinion

37743-21S

03-16-2023

ROBERT FITZGERALD SPRIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL AND DECISION

Lewis R. Carluzzo, Chief Special Trial Judge.

For the reasons set forth in respondent's motion to dismiss for failure to properly prosecute, filed December 30, 2022, and because petitioner has failed to respond to the Order to Show Cause, served January 12, 2023, it is

ORDERED that the above-referenced Order to Show Cause is made absolute. It is further

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

ORDERED and DECIDED that there are deficiencies in income tax and additions to tax/penalties as set forth in the notice of deficiency dated October 5, 2021, due from petitioner as follows:

Additions to Tax/Penalties I.R.C. Sec.

Year

Deficiency

6651(a)(1)

6662

2017

$14,053

$523.25

$2,810.60

2018

$10,752

$627.45

$2,150.40

2019

$9,859

$221.95

$1,971.80


Summaries of

Spriggs v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 37743-21S (U.S.T.C. Mar. 16, 2023)
Case details for

Spriggs v. Comm'r of Internal Revenue

Case Details

Full title:ROBERT FITZGERALD SPRIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 16, 2023

Citations

No. 37743-21S (U.S.T.C. Mar. 16, 2023)