Opinion
24721-22
05-07-2024
NICHOLAS ANDREW YAKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda, Judge.
On March 4, 2024, the Commissioner filed a motion to dismiss for lack of prosecution. The Court subsequently issued an Order directing petitioner Nicholas Andrew Yako to file a response to the motion by March 15, 2024 or to appear for a Court hearing on March 25, 2024, in Boston, Massachusetts. Mr. Yako did not file a response.
This case was heard during the Court's March 25, 2024, Boston, Massachusetts trial session. Mr. Yako did not appear, but counsel for the Commissioner did appear and was heard on the pending motion. Subsequently, the case was recalled on March 26, 2024. On April 3, 2024, the Court issued an order directing Mr. Yako to show cause in writing as to why the Commissioner's motion to dismiss for lack of prosecution should not be granted by April 25, 2024. In our order, we advised Mr. Yako that failure to respond may result in the granting of the Commissioner's motion and a decision being entered for the amount set forth therein. To date, Mr. Yako has not filed a response with the Court. We note that we have attempted to reach Mr. Yako by telephone but have not heard from him.
After due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause served April 3, 2024, is hereby made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution filed March 4, 2024, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2020 in the amount of $93,613 and a penalty under I.R.C. section 6662(a) due from petitioner for taxable year 2020 in the amount of $18,723.