Opinion
2513-20
09-30-2021
Andrea Wood, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro, Judge
On August 26, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 26). By Order served August 31, 2021, petitioner was directed to file a response to respondent's motion on or before September 13, 2021. By the same Order, respondent's motion was set for hearing during the Court's September 20, 2021, Kansas City, Missouri, remote trial session. On September 14, 2021, respondent filed an Amendment to Motion Dismiss for Lack of Prosecution (Doc. 28). To date, the Court has not received from petitioner a response to respondent's motion.
On September 20, 2021, the case was called and recalled from the calendar during the Court's Kansas City, Missouri, remote trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner. Court personnel attempted unsuccessfully to reach petitioner. Upon due consideration, and for reasons more fully appearing in the transcript of the proceedings, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed August 26, 2021, as amended on September 14, 2021, is granted, and this case is dismissed for lack of proper prosecution by petitioner. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $4, 876.00; and
That there is no penalty due from petitioner for the taxable year 2017 under the provisions of Internal Revenue Code section 6662(a).
Respondent concedes the penalty under Internal Revenue Code section 6662(a).
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