Opinion
22236-21S
10-21-2022
ANDY E. JOOSAE & WENDY T. JOOSAE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of prosecution, filed September 26, 2022, and heard on October 17, 2022, in Los Angeles, California. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioners.
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that there is a $2,425 deficiency in petitioners' 2018 Federal income tax.