Opinion
24961-15
09-27-2023
SHARLENE BYMUN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency, set for trial during the Chicago, Illinois, trial session scheduled to begin on September 25, 2023, is before the Court on respondent's motion to dismiss for lack of prosecution, filed September 1, 2023. Respondent's motion was heard in Chicago, Illinois, on September 25, 2023. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.
Taking into account the representations made in respondent's motion, the statements made by respondent's counsel at the hearing, 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 2011, there is a $12,181 deficiency in petitioner's federal income tax, petitioner is liable for a $1,595.93 I.R.C. section 6651(a)(1) addition to tax, petitioner is liable for an I.R.C. section 6651(a)(2) addition to tax in an amount appropriately computed under that section, and
petitioner is not liable for an I.R.C. section 6654 addition to tax.