Michelsen v. Comm'r of Internal Revenue

Full title: EMILIA YOLANDA MICHELSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Oct 3, 2023

No. 8397-22S (U.S.T.C. Oct. 3, 2023)

Opinion

8397-22S

10-03-2023

EMILIA YOLANDA MICHELSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mark V. Holmes, Judge.

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.