Opinion
19088-22L
07-03-2024
LEVAUGHN OHELO KAOPIO & DEJON REYNELL KAOPIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph W. Nega Judge.
This case was recalled from the calendar for trial in Honolulu, Hawaii, on June 4, 2024. Counsel for petitioner DeJon Reynell Kaopio and counsel for respondent appeared and were heard. There was no appearance by or on behalf of petitioner LeVaughn Ohelo Kaopio. This case is now before the Court on respondent's Motion to Dismiss for Failure to Properly Prosecute as to petitioner LeVaughn Ohelo Kaopio, filed June 4, 2024, and petitioner DeJon Reynell Kaopio's Motion of Voluntary Dismissal, filed June 5, 2024.
Upon due consideration, it is
ORDERED that petitioner DeJon Reynell Kaopio's Motion for Voluntary Dismissal, filed June 5, 2024, is granted, and so much of this case as relates to her is dismissed. See Wagner v. Commissioner, 118 T.C. 330, 333 (2002). It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute as to petitioner LeVaughn Ohelo Kaopio, filed June 4, 2024, is granted, and so much of this case as relates to him is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED that with respect to petitioner LeVaughn Ohelo Kaopio, the Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 dated July 11, 2022, for the taxable years 2009, 2012, 2013, 2014, 2015, and 2017, a copy of which is attached to the petition, is sustained.