Opinion
37863-21S
09-21-2023
SAMUEL OLIVER STIELE & KIMBERLY ANN STIELE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Ronald L. Buch Judge
This case was called from the calendar at the trial session of the Court at St. Paul, Minnesota, on September 18, 2023, for hearing on the Commissioner's Motion to Dismiss for Lack of Prosecution filed June 2, 2023. There was no appearance by or on behalf of Mr. and Mrs. Stiele. Counsel for the Commissioner appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution filed June 2, 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 petitioners for the taxable year 2019 in the amount of $8,657.00, and a penalty is due from petitioners for the taxable year 2019, under the provisions of I.R.C. § 6662(a), in the amount of $1,731.00.