Opinion
14691-20
03-07-2024
JOEY LEE EDMONDSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Christian N. Weiler Judge
On January 8, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. On January 10, 2024, the Court issued to petitioner an Order to Show Cause in writing as to why respondent's Motion to Dismiss should not be granted and a decision entered for the amount and for the year set forth in respondent's motion.
This case was called from the calendar of the Court's Dallas, Texas trial session on February 5, 2024. Petitioner and counsel for respondent appeared and were heard. During the proceeding, the parties informed the Court that a basis for settlement had been reached.
For cause more fully appearing in the transcript of the proceeding, jurisdiction was retained by the undersigned, respondent's Motion to Dismiss was taken under advisement, and the Court issued an order for the parties to file a stipulated decision or joint status report on or before March 6, 2024.
Upon due consideration of the parties' proposed stipulated decision filed on March 1, 2024, it is ORDERED the Court's Order to Show Cause served on January 10, 2024, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed on January 8, 2024, is granted and this case is dismissed. It is further
ORDERED AND DECIDED that there is a deficiency in federal income tax due from petitioner for the taxable year 2017 in the amount of $4,925.00.