Opinion
9096-18
04-11-2023
JARED C. WIDMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
RONALD L. BUCH JUDGE
This case was called from the calendar at the remote Special Session of the Court on February 6, 2023, where Tampa, Florida is the place of trial. There was no appearance by or on behalf of Mr. Widman. Counsel for the Commissioner appeared and was heard.
For the reasons stated on the record, the Court will dismiss this case for failure to properly prosecute. See Rule 123(b). The parties previously entered into a Stipulation of Settled Issues, filed October 2, 2020, in which both parties made concessions. As a result, computations were needed to determine the amounts to be entered as part of the Court's decision. On March 3, 2023, the Commissioner filed a Computation for Entry of Decision and the Court issued an Order to Mr. Widman that he may file an objection or alternative computation by April 7, 2023. Mr. Widman requested an extension, which the Court denied. Accordingly, it is
ORDERED that on the Court's own motion this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there are deficiencies in income tax and additions to tax due from petitioner as follows:
2
Year
Income Tax
6651(a)(1)
6651(a)(2)
6654
2008
$142,210.00
$31,997.25
$35,552.50
None
2009
$182,226.00
$41,000.85
$45,556.50
$4,362.95
2010
$214,251.00
$48,206.48
$53,562.75
$4,594.82
2011
None
None
None
None
2012
$2,524.00
$567.90
$631.00
None
2013
None
None
None
None
2014
$7,275.00
$1,636.88
$1,818.75
$130.66