Yehoshua v. Comm'r of Internal Revenue

Full title: EITAN YEHOSHUA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 23, 2022

No. 16190-21S (U.S.T.C. Dec. 23, 2022)

Opinion

16190-21S

12-23-2022

EITAN YEHOSHUA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adam B. Landy, Special Trial Judge

ORDER OF DISMISSAL AND DECISION

Adam B. Landy, Special Trial Judge

On August 29, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. On September 27, 2022, the Court issued an Order taking respondent's Motion to Dismiss for Lack of Prosecution under advisement and requiring petitioner to provide all documents related to his claim to respondent no later than December 19, 2022. On December 16, 2022, respondent filed a Status Report stating that petitioner has been nonresponsive to his communication attempts to resolve this case.

Upon due consideration of respondent's motion and for cause, it is

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed August 29, 2022, is hereby granted and this case is dismissed. It is further

ORDERED AND DECIDED that there is a deficiency due from petitioner for the taxable year 2017 in the amount of $6,061.00, and

That there is no accuracy-related penalty, pursuant to I.R.C. § 6662(a), due from petitioner for the taxable year 2017.