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Whitfield v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 33270-21S (U.S.T.C. Mar. 7, 2023)

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.


Summaries of

Whitfield v. Comm'r of Internal Revenue

United States Tax Court
Mar 7, 2023
No. 33270-21S (U.S.T.C. Mar. 7, 2023)
Case details for

Whitfield v. Comm'r of Internal Revenue

Case Details

Full title:DEBORAH WHITFIELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 7, 2023

Citations

No. 33270-21S (U.S.T.C. Mar. 7, 2023)