Opinion
35362-21
04-28-2023
PAULA T. POULIOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Christian N. Weiler Judge
On March 2, 2023, counsel for respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called and recalled from the calendar of the Court's Mobile, Alabama trial session on February 22, 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, jurisdiction was retained by the undersigned and respondent's motion to dismiss was taken under advisement.
By Order served on March 6, 2023, petitioner was ordered to show cause in writing as to why respondent's Motion to Dismiss should not be granted, and a decision entered for respondent for the amounts and year set forth in respondent's motion. In the Order, petitioner was advised that failure to respond may result in the case being dismissed by the Court. To date no response from petitioner has been received.
Considering the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, dated March 2, 2023, is granted and the Court's Order to Show Cause served on March 6, 2023, is made absolute. It is further
ORDERED and DECIDED that there is a deficiency in income tax for the taxable year 2019 is due from petitioner as follows:
Year Deficiency
2019 $7,715.00