Opinion
22461-21S
10-05-2022
CHRISTA ANN FREAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos Special Trial Judge
On August 30, 2022, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. This case was called from the calendar for the Trial Session of the Court at Washington, DC on September 26, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the motion. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed August 30, 2022, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that, for taxable year 2018, petitioner is liable for a deficiency in income tax in the amount of $7,619.00. There is an accuracy-related penalty under I.R.C. § 6662(a) due from petitioner in the amount of $1,101.00.