Opinion
926-21
11-30-2023
TARIQ M. IVERY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Christian N. Weiler Judge
On September 11, 2023, respondent filed a motion to dismiss for lack of prosecution. This case was called from the calendar for the Court's Trial Session at Indianapolis, Indiana on September 18, 2023. There was no appearance by or on behalf of the petitioner. On September 29, 2023, the Court served on petitioner an Order to Show Cause on why respondent's motion should not be granted. The Court's Order has not been returned as undeliverable and to date, petitioner has filed a response in compliance with our Order.
Upon due consideration and for cause, it is
ORDERED that respondent's motion to dismiss for lack of prosecution is granted. It is further
ORDERED the Court's Order dated September 29, 2023, for petitioner to show cause is made absolute. It is further
ORDERED AND DECIDED that there is a deficiency in Federal income tax due from petitioner for the taxable year 2019 in the amount of $4,693.00, and that petitioner is liable for a substantial understatement penalty under I.R.C. section 6662(a) for the tax year 2019 in the amount of $17.80.