Opinion
37091-21S
09-29-2023
SHERONDA JACKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos Special Trial Judge.
On September 1, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Index #9). On September 6, 2023, the Court served an Order on petitioner instructing her to on or before September 20, 2023, file a response to respondent's Motion to Dismiss for Failure to Properly Prosecute (Index #10). Petitioner has not responded.
On September 25, 2023, this case was called from the calendar at the Trial Session of the Court at San Francisco, California. There was no appearance by or on behalf of petitioner. Respondent's counsel appeared and was heard. At that time respondent's counsel advised that several attempts had been made at various times to reach out to petitioner, however petitioner has failed to respond. Respondent advised the Court he was conceding the deficiency in full.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed September 1, 2023, is granted, and this case is hereby dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, the petitioner for taxable year 2020.