Opinion
10582-22S
02-01-2024
KATHRYNE PAULINE WEBER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Tamara W. Ashford Judge
This case was called from the calendar for the Trial Session of the Court at Tallahassee, Florida on January 29, 2024; the trial session was conducted in Tampa, Florida. Prior to the trial session, on January 8, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. By Order served on the parties on January 9, 2024, the Court ordered petitioner to (1) contact the chambers of the undersigned Judge as soon as possible for the purpose of scheduling a conference call to discuss respondent's motion and the status of the case and (2) show cause in writing, on or before January 23, 2024, why this case should not be dismissed for lack of prosecution. Petitioner did not respond either to respondent's motion or to the Court's Order, and when the case was called from the calendar, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the motion. Upon due consideration of the record and for cause more fully appearing in the transcript of the proceeding, it is hereby
ORDERED that the Court's Order to Show Cause, served on the parties on January 9, 2024, is deemed absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed January 8, 2024, 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 for the 2018 taxable year in the amount of $15,367.00. It is further
ORDERED and DECIDED that there are no additions to tax due from petitioner under I.R.C. §§ 6651(a)(1) and (2) and 6654 for the 2018 taxable year; respondent now concedes that petitioner is not liable for those additions to tax.