Opinion
15269-20S
11-09-2022
SHANNON E. THOMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
ELIZABETH A. COPELAND, JUDGE
This case was called for trial at the Trial Session of the Court scheduled to commence on November 7, 2022, at the Celebrezze Federal Building located at 1240 East 9th Street in Cleveland, Ohio, Courtroom No. 3013. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard.
On October 17, 2022, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute, which means that the Internal Revenue Service (IRS) is asking this Court to end petitioner Shannon Thompson's case without trial because Ms. Thompson has not been in communication with IRS counsel or the IRS Appeals Officer previously assigned to the case. The Court attempted to contact Ms. Thompson via telephone and left a voicemail message requesting a return call. As of the date of this Order, the Court has not had any communication with petitioner.
On November 7, 2022, respondent filed with the Court a Motion for Entry of Entry of Decision which stipulates that respondent is requesting to dismiss this case involving taxable year 2017 with no deficiency in income tax due from nor overpayment due to petitioner and that there is no penalty under I.R.C. § 6662(a) due from petitioner. Respondent thereby concedes the deficiency and penalties in full. Given that granting the motions are effectively the same as petitioner winning her case at trial, we will grant respondent's motions.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed with the Court on October 17, 2022, is granted. It is further
ORDERED and DECIDED that respondent's Motion for Entry of Decision filed with the court on November 7, 2022, is granted and there is no deficiency nor penalty under I.R.C. § 6662(a) due from petitioner for the 2017 tax year.