Opinion
24632-22S
05-20-2024
SHAWN M. TURNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Christian N. Weiler, Judge.
On April 1, 2024, the Court 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 Failure to Properly Prosecute. This case was called from the calendar of the Court's Memphis, Tennessee trial session on April 22, 2024. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. Because petitioner failed to appear at trial and failed to respond to the Court's Order, the Court concludes that he no longer intends to prosecute this case.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, dated April 1, 2024, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, dated March 28, 2024, is granted and this case is dismissed. It is further
ORDERED AND DECIDED that there is a deficiency in petitioner's federal income tax in the amount of $40,666 for the taxable year 2020; and that petitioner is liable for an accuracy related penalty under I.R.C. section 6662(a) in the amount of $8,133 for the taxable year 2020.