Opinion
898-22
09-18-2024
ADRIAN O. WRIGHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Zachary S. Fried Special Trial Judge.
This case for the redetermination of deficiencies is before the Court on respondent's Motion to Dismiss for Lack of Prosecution, filed July 30, 2024, and heard on September 16, 2024, when the case was called from the calendar for trial during the Baltimore, Maryland trial session of the Court. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
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 $10,033.00 deficiency in petitioner's federal income tax, and petitioner is not liable for an I.R.C. section 6662(a) penalty. It is further
ORDERED and DECIDED that for 2019, there is a $2,331.00 deficiency in petitioner's federal income tax, and petitioner is not liable for an I.R.C. section 6662(a) penalty.