Opinion
8958-21
07-13-2023
BEN LEE WEAVER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Alina I. Marshall, Judge
This case is before the Court on respondent's Motion to Dismiss for Lack of Prosecution, filed May 11, 2023. On May 12, 2023, the Court issued an Order to Show Cause to petitioner Ben Lee Weaver's heirs-at-law as to why this case should not be dismissed.
On June 5, 2023, this case was called from the calendar at the remote trial session of the Court for cases where Columbus, Ohio is designated as place of trial. There was no appearance made on behalf of petitioner. Counsel for respondent appeared and was heard. To date, the Court has received no response to the Order to Show Cause from petitioner's heirs-at-law. Premises considered, it is
ORDERED that the Court's Order to Show Cause, served May 12, 2023, is hereby made absolute, respondent's Motion to Dismiss for Lack of Prosecution, filed May 11, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner in the amount of $7,135 for the taxable year 2017 and that there is a penalty pursuant to I.R.C. section 6662(a) due from petitioner in the amount of $1,423 for the taxable year 2017.