Opinion
27199-21
01-17-2023
RONALD TOPPER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Christian N. Weiler Judge
On November 11, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar of the Court's Atlanta, Georgia trial session on November 28, 2022, for hearing on respondent's Motion to Dismiss for Lack of Prosecution. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
The Court held in abeyance respondent's motion to dismiss and issued an Order to Show Cause directing petitioner to show cause in writing why the Court should not grant respondent's Motion to Dismiss for Lack of Prosecution. Petitioner failed to respond to the Court's order.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause, dated December 2, 2022, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is hereby granted, and this case is dismissed. It is further
ORDERED AND DECIDED that there is a deficiency in income due from petitioner in the amount of $79,693.00 for the taxable year 2017; as well as an addition to tax under IRC section 6654 for the taxable year 2017 in the amount of $465.08.