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