Opinion
5155-20
03-03-2022
A. Anne Thompson, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Richard T. Morrison, Judge
On October 27, 2021, respondent filed a motion to dismiss for lack of prosecution.
On December 9, 2021, the Court ordered petitioner to file a response to respondent's October 27, 2021 motion to dismiss for lack of prosecution.
As of the date of this Order of Dismissal and Decision, no response has been received by or on behalf of petitioner.
Upon due consideration, it is
ORDERED that respondent's motion to dismiss for lack of prosecution is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax, additions to tax, and a penalty due from petitioner as follows:
Additions to Tax
Year
Deficiency
6651(a)(1)
6651(a)(2)
6654(a)
2015
$72,751.00
$16,183.80 .79
$1,293
The amount of the addition to tax pursuant to I.R.C. § 6651(a)(2) is only calculated through the date of the notice of deficiency. The addition to tax continues to accrue from the due date of the return at a rate of 0.5 percent each month, or fraction thereof, of nonpayment, not exceeding 25 percent.