Opinion
8849-22S
11-03-2023
CYNTHIA A. MERKEL, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Ronald L. Buch Judge.
This case is calendared for trial at the trial session of the Court at Milwaukee, Wisconsin, on November 27, 2023. Pending is the Court's Order to Show Cause served August 7, 2023, in which the Court provided an opportunity for Ms. Merkel's heirs at law to show cause why the Court should not dismiss this case for lack of prosecution. Because Ms. Merkel's heirs at law failed to respond we will grant the Commissioner's Motion, in that we will dismiss this case for lack of prosecution.
To give effect to the foregoing, it is
ORDERED that the Court's Order to Show Cause is made absolute, and the Commissioner's Motion to Dismiss for Lack of Prosecution, filed August 1, 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 the taxable year 2019 in the amount of $23,235; and a substantial understatement penalty due from petitioner for the taxable year 2019 under the provisions of I.R.C. § 6662(a) in the amount of $4,647.