Opinion
8478-21
06-15-2022
JOUETT HOWELL ELLETT & LAURA LYNN DAVIDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge
This case was called from the calendar of the trial session of the Court at Los Angeles, California, on June 13, 2022, for hearing on respondent's motion to dismiss for lack of prosecution, filed May 5, 2022. there was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard on the motion. Upon due consideration, it is
ORDERED that respondent's motion to dismiss is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that for the taxable year 2017 there is a deficiency in income tax due from petitioners in the amount of $25,363.00 and no accuracy-related penalty due under I.R.C. section 6662(a).