Opinion
3612-23S
09-25-2024
MICHAEL DEAN TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph W. Nega Judge.
This case is before the Court on respondent's Motion to Dismiss for Failure to Properly Prosecute, filed May 8, 2024, and heard on September 23, 2024, when the case was called and recalled from the calendar for trial during the Court's Cincinnati, Ohio, trial session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
Upon due consideration, and for cause appearing more fully in the transcripts of the above-referenced proceedings, it is
ORDERED that respondent's motion is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED that for taxable year 2020, there is a deficiency in income tax due from petitioner in the amount of $15,797 and a penalty due under I.R.C. sec. 6662(a) in the amount of $3,159.