Opinion
26914-21
01-19-2022
Kimberly Ann Vargas Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Lewis R. Carluzzo Chief Special Trial Judge.
Giving due regard to the representations contained in respondent's motion to dismiss, filed December 3, 2021, it is
ORDERED that respondent's motion is granted and this case is dismissed.
Petitioner's attention is invited to I.R.C. section 6673(a). If it appears to the Court that a taxpayer's position in a proceeding before the Court is frivolous or groundless, then the Court can impose a penalty (not to exceed $25,000) on that taxpayer. Petitioner is advised that it appears to the Court that the position she has taken in this case is frivolous or groundless. No penalty will be imposed at this time. However, future submissions advancing a frivolous or groundless position will result in the imposition of a penalty.