Gaston v. Comm'r of Internal Revenue

Full title: Gayle Gaston, Petitioners v. Commissioner of Internal Revenue, Respondent

Court: United States Tax Court

Date published: Oct 10, 2023

No. 21915-21 (U.S.T.C. Oct. 10, 2023)

Opinion

21915-21

10-10-2023

Gayle Gaston, Petitioners v. Commissioner of Internal Revenue, Respondent

Juan F. Vasquez, Judge.

ORDER OF DISMISSAL AND DECISION

Juan F. Vasquez, Judge.

On September 8, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar for the Trial Session of the Court at Los Angeles, California, on September 11, 2023. 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 Lack of Prosecution, filed September 8, 2023, is granted and this case is dismissed for lack of prosecution. It is further

ORDERED and DECIDED that there is a deficiency due from petitioner in the amount of $42,603.00; and

That there is a penalty due from petitioner under I.R.C. section 6662(a) in the amount of $8,520.60 for the taxable year 2017.