Opinion
33270-21S
03-07-2023
DEBORAH WHITFIELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge.
For the reasons set forth in respondent's motion to dismiss for failure properly to prosecute, filed January 9, 2023, and because petitioner has failed to respond to the Order to Show Cause, served January 10, 2023, it is
ORDERED that the above-referenced Order to Show Cause is made absolute. It is further
ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2018, there is a $16,151 deficiency in petitioner's federal income tax, and petitioner is liable for a $1,190.40 I.R.C. Sec. 6662(a) penalty; and for 2019, there is a $5,683 deficiency in petitioner's federal income tax, and petitioner is not liable for an I.R.C. Sec. 6662(a) penalty.