Opinion
1614-23S
01-31-2024
TALAAT AGGOUR & SALWA AGGOUR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy Special Trial Judge
This case is presently calendared for trial at the Court's February 5, 2024, New York, New York, trial session.
On January 4, 2024, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. In the Commissioner's Motion, he states that petitioners have been nonresponsive to his communication attempts to resolve this case. The Commissioner moved the Court to enter a decision for no deficiency due from and no overpayment due to petitioners for the taxable year at issue. By Order served January 5, 2024, the Court ordered petitioners to file an objection, by January 29, 2024, stating why this Court should not dismiss this case for lack of prosecution. Petitioners have failed to file a response or an objection to the Commissioner's Motion.
The Court held a conference call with the parties on January 30, 2024, to discuss the pending motion and the case generally. During the conference call, petitioner stated that they do not object to the Court granting the Commissioner's Motion.
Upon due consideration of the Commissioner's Motion and for cause, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed January 4, 2024, is granted, and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2020.