Opinion
6743-21
03-23-2023
TRAVIS EVERETT WOODS, 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 Dallas, Texas on March 20, 2023; the trial session was conducted remotely. Prior to the trial session, on February 27, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. By Order served on the parties on February 28, 2023, the Court ordered petitioner to (1) contact the chambers of the undersigned as soon as possible for the purpose of scheduling a conference call to discuss respondent's motion and the status of this case and (2) show cause in writing, on or before March 14, 2023, why this case should not be dismissed for failure to properly prosecute. Petitioner did not respond 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 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 February 28, 2023, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed February 27, 2023, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner in the amount of $98,910.50 for the 2017 taxable year. It is further
ORDERED and DECIDED that there is an addition to tax due from petitioner under I.R.C. § 6651(a)(1) in the amount of $22,163.51 for the 2017 taxable year. It is further
ORDERED and DECIDED that there are no additions to tax due from petitioner under I.R.C. § 6651(a)(2) or I.R.C. § 6654 for the 2017 taxable year; respondent had asserted these additions to tax in the November 23, 2020, notice of deficiency issued to petitioner with respect to the 2017 taxable year, but respondent now concedes them.