Opinion
10950-21S
10-11-2022
DONALD WAYNE ZELLMER & DEBRA ANN ZELLMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
KATHLEEN KERRIGAN, CHIEF JUDGE
Respondent on June 30, 2022, filed in the above-docketed case a Motion To Dismiss for Lack of Prosecution, in which the respondent moved the Court to enter a decision with respect to petitioners in the amount set forth in the underlying notice of deficiency for the taxable year 2017. Petitioners conceded in the petition commencing this proceeding adjustments determined in the notice of deficiency. Moreover, respondent advised that petitioners worked with respondent's Office of Appeals and agreed to the deficiency amount set forth in the notice. However, petitioners had since been unresponsive to proposed decision documents and to other attempted communications by respondent.
Petitioners were served with a copy of respondent's motion and were directed to file an objection, if any, on or before August 18, 2022. Nothing further has been received from petitioners.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution filed June 30, 2022, 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 2017 in the amount of $4,920.00