Opinion
8397-22S
10-03-2023
EMILIA YOLANDA MICHELSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Mark V. Holmes, Judge.
This case was called from the calendar of the Court's October 2, 2023, trial session for Hartford, Connecticut. There was no appearance by or on behalf of petitioner.
Respondent appeared and was heard. On September 11, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's September 11, 2023, Motion to Dismiss for Lack of Prosecution is granted, and this case is dismissed for lack of prosecution. It is also
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioner and no penalty due under I.R.C. § 6662 for the taxable year 2019.