Opinion
12711-20
03-31-2023
TAE Y. AHN & KEUM J. KIM AHN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL AND DECISION
Courtney D. Jones Judge
On February 6, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. That same day, this case was called from the calendar at the Dallas, Texas trial session of the Court. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard. The Court then ordered petitioners to show cause, on or before March 8, 2023, why respondent's motion to dismiss should not be granted and a decision entered against them. To this date, the Court has not received a response to the Court's Order to Show Cause, objection to respondent's Motion to Dismiss for Lack of Prosecution, returned mail, or any other correspondence from petitioners.
Giving due regard to the representations contained in respondent's motion to dismiss, and due to petitioners' failure to respond to the Court's Order to Show Cause, failure to appear for trial, and failure to otherwise prosecute this case, it is
ORDERED that the Court's February 7, 2023, Order to Show Cause is made absolute. It is further
ORDERED that respondent's February 6, 2023, Motion to Dismiss for Lack of Prosecution 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 2018 in the amount of $9,807.