Opinion
1641-21S
04-27-2023
CHARLES J. SMITH JR. & NANCY C. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Courtney D. Jones Judge
On February 10, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar of the Court's March 6, 2023, trial session for Richmond, Virginia. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard.
The Court then ordered petitioners to show cause, on or before April 5, 2023, why respondent's motion to dismiss should not be granted and a decision entered against them for the amount and year set forth in respondent's Motion to Dismiss for Lack of Prosecution. To this date, the Court has not received a response to the Court's Order to Show Cause, objection to respondent's Motion to Dismiss for Lack of Prosecution, returned mail, or any other correspondence from petitioners.
Giving due regard to the representations contained in respondent's motion to dismiss, and due to petitioners' failure to respond to the Court's Order to Show Cause, failure to appear for trial, and failure to otherwise prosecute this case, it is
ORDERED that the Court's March 7, 2023, Order to Show Cause is made absolute. It is further
ORDERED that respondent's February 10, 2023, Motion to Dismiss for Lack of Prosecution 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 and a penalty to tax for the taxable year 2018 due from petitioners, as set forth below:
Year
Deficiency
Addition to Tax I.R.C. § 6651(a)(1)
Penalty I.R.C. § 6662
2016
$9,255.00
$330.90
$0.00