Opinion
12657-22S
12-06-2023
CHAD A. LITTRELL, Petitioner 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 November 8, 2023, and petitioner's motion to dismiss, filed December 2, 2023, both heard on December 4, 2023, on December 4, 2023, in Jacksonville, Florida during the trial session that started on that date in that city. Counsel for respondent appeared, argued in support respondent's motion, and noted objections to petitioner's motion. There was no appearance by or on behalf of petitioner.
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 that petitioner's motion is denied. It is further
ORDERED and DECIDED that for 2019, there is a $7,141 deficiency in petitioner's federal income tax, and petitioner is liable for a $1,428 I.R.C. sec. 6662(a) penalty.