Opinion
4311-21S
04-06-2022
Anthony Lamont Stevens, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
On January 28, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (motion to dismiss).
This case was called and recalled from the calendar on the Court's February 22, 2022, Washington, DC, remote Trial Session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the motion to dismiss. The Court noted that on the Certificate of Assessments, Payments, and Other Specified Matters for 2018 that respondent attached to the motion to dismiss it appeared as though petitioner had filed an amended return. By Order served March 1, 2022, respondent's motion to dismiss was taken under advisement, jurisdiction was retained by the undersigned, and the Court directed respondent, on or before March 24, 2022, to file a Supplement to the Motion to Dismiss for Failure to Properly Prosecute informing the Court of the status of the amended return.
On March 10, 2022, respondent filed a First Supplement to Motion to Dismiss for Failure to Properly Prosecute. Respondent states that despite multiple contact attempts, petitioner has been unresponsive.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed January 28, 2022, and supplemented on March 10, 2022, is granted and this case is dismissed. It is further
ORDERED AND DECIDED that there is a deficiency in Federal income tax due from petitioner in the amount of $14, 583.00 for the taxable year 2018. It is further
ORDERED AND DECIDED that there is an addition to tax under the provisions of I.R.C. § 6651(a)(1) due from petitioner in the amount of $3, 281.18 for taxable year 2018. It is further
ORDERED AND DECIDED that there is not any addition to tax under the provisions of I.R.C. § 6651(a)(2) due from petitioner for the taxable year 2018. It is further
ORDERED AND DECIDED that there is an addition to tax under the provisions of I.R.C. § 6654(a) due from petitioner in the amount of $472.82 for the taxable year 2018.