Opinion
24926-22S
02-07-2024
VERNON WILLIAMS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy, Special Trial Judge
On December 11, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. On December 20, 2023, the Court issued an Order to Show Cause to petitioner's only ascertainable heir-at-law, Michael McKay, requesting Mr. McKay to show cause in writing why the Commissioner's Motion should not be granted, on or before January 19, 2024. To-date, neither Mr. McKay nor any other authorized representative for Mr. Williams have filed an objection or responded to the Court's Order to Show Cause.
This case was called from the calendar for the trial session of the Court on February 5, 2024, for cases where New York, New York, was listed as the place of trial. There was no appearance by any person on behalf of Mr. Williams. Counsel for the Commissioner appeared and was heard.
Upon due consideration of foregoing, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Court's Order to Show Cause served December 20, 2023, is hereby made absolute. It is further
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed December 11, 2023, is granted and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that, for taxable year 2019, there is a deficiency in income tax due from Mr. Williams in the amount of $13,459.00, and that there is a penalty, pursuant to I.R.C. § 6662(a), in the amount of $2,691.00 due from Mr. Williams.