Opinion
8442-21
02-02-2023
PAIGE ARROYA HARRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro Judge
On January 27, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 18). In the Motion, respondent moves the Court to dismiss the case and find in this order that there is a deficiency in the amount of $2,421.00 due from petitioner for the taxable year 2018.
On January 30, 2023, this case was called from the calendar during the Court's Kansas City, Missouri, trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner.
Court personnel attempted unsuccessfully to reach petitioner. This case was recalled on January 31, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
Upon due consideration, and for reasons more fully appearing in the transcript of the proceeding and in respondent's motion, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed January 27, 2023, is granted, and this case is dismissed for lack of proper prosecution by petitioner. 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 $2,421.00.