Opinion
21061-21
10-03-2023
KAREM BAKOUAN & ASSITA BAKOUAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
This case was continued from the September 26, 2022, Denver, Colorado, Trial Session of the Court. Pending in this case is respondent's Motion to Dismiss for Lack of Prosecution, filed February 15, 2023. Respondent indicated that petitioners objected to the granting of the motion. By Order served July 18, 2023, the Court directed petitioners to file a response to respondent's motion by August 10, 2023. Petitioners were informed in the Order that failure to file a response may result in the granting of respondent's motion. Petitioners did not file a response. By Order served September 8, 2023, this case was assigned to the undersigned for disposition.
The Court attempted to schedule a conference call with the parties but petitioners' phone number has been disconnected. The Court attempted to find another phone number for petitioners but was unsuccessful.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed February 15, 2023, is granted and this case is dismissed. It is further
ORDERED and DECIDED that there is a deficiency in federal income tax due from petitioner for taxable year 2017, in the amount of $11,934. It is further
ORDERED and DECIDED that there is a deficiency in federal income tax due from petitioner for taxable year 2018, in the amount of $13,866. It is further
ORDERED and DECIDED that there is penalty due from petitioner for taxable year 2017 under the provisions of I.R.C. § 6662 in the amount of $2,386.80. It is further
ORDERED and DECIDED that there is penalty due from petitioner for taxable year 2018 under the provisions of I.R.C. § 6662 in the amount of $2,773.20.