Opinion
11789-21
11-07-2022
SALAH MAHDI ALSHARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
RONALD L. BUCH JUDGE
This case was calendared for trial at the Court's May 23, 2022, Detroit, Michigan trial session. Due to concerns relating to coronavirus (COVID-19), the trial session was cancelled and jurisdiction was retained by the undersigned. On April 28, 2022, the Commissioner filed a Motion to Dismiss for Lack of Prosecution and on September 29, 2022, the Commissioner filed a Motion for Entry of Decision. The Court ordered Mr. Alshara to respond to the Motion for Entry of Decision by October 28, 2022. As of this date, the Court has not received a response from Mr. Alshara. Accordingly, it is
ORDERED that the Commissioner's Motion for Entry of Decision filed September 29, 2022, is granted. It is further
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution filed April 28, 2022, is denied as moot. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $2,963.00.