Opinion
11073-21
04-30-2024
TERRY W. THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro Judge.
On February 20, 2024, respondent filed a Status Report (Doc. 14) informing the Court that the parties had reached a basis for settlement that resolved all issues in this case. On March 14, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 15). In the Motion, respondent moves the Court to dismiss the case and find in its order that there is a deficiency in income tax due from petitioner in the amount of $12,830.00 for the 2018 taxable year and that respondent concedes that petitioner is not liable for the accuracy-related penalty pursuant to I.R.C. § 6662(a) for the taxable year 2018.
On March 18, 2024, this case was called from the calendar during the Court's Houston, Texas, trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner. Respondent advised the Court that his attempts to communicate with petitioner have been unsuccessful.
By Order served March 22, 2024, petitioner was directed to show cause, if any, on or before April 17, 2024, why respondent's Motion to Dismiss for Lack of Prosecution (Doc. 15) should not be granted. As of the date of this Order, no response has been received by or on behalf of petitioner.
Upon due consideration, it is hereby
ORDERED that the Court's Order to Show Cause, served March 22, 2024, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed March 14, 2024, is granted, and this case is dismissed for lack of proper prosecution by petitioner. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $12,830.00; and
That there is no penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6662(a).
Respondent concedes the penalty under Internal Revenue Code § 6662(a).