Lagaret v. Comm'r of Internal Revenue

Full title: CHAZ W. LAGARET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 9, 2023

No. 2904-22 (U.S.T.C. Feb. 9, 2023)

Opinion

2904-22

02-09-2023

CHAZ W. LAGARET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cary Douglas Pugh, Judge

ORDER OF DISMISSAL AND DECISION

Cary Douglas Pugh, Judge

On January 13, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. On January 20, 2023, the Court ordered petitioner to respond in writing to respondent's motion to dismiss by February 6, 2023. To date, there has been no response from petitioner.

This case was called from the calendar of the Court's San Francisco, California trial session on February 6, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. 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 Failure to Properly Prosecute, filed on January 13, 2023, is granted and this case is dismissed for lack of prosecution. It is further

ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for tax year 2019 in the amount of $5,572.00 and a penalty under I.R.C. §6662 in the amount of $857.00.