Opinion
26618-22
03-13-2024
AMANDA LAYNE ALDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Richard T. Morrison Judge
Notice served February 7, 2024, this case was calendared for trial on the Court's Richmond Virginia trial calendar, which was amended on March 4, 2024, to take place at Washington D.C., and commenced on March 11, 2024.
On February 16, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. In his motion, respondent asserts that respondent's counsel has attempted to contact petitioner multiple times without success.
On February 20, 2024, the Court ordered petitioner to, on or before March 5, 2024, respond to respondent's motion. To date, there has been no response received by or on behalf of petitioner.
On March 11, 2024, this case was called from the calendar, at the Richmond, Virginia Trial Session of the Court in Washington, D.C. There was no appearance by or on behalf of petitioner. Respondent's counsel appeared and was heard on the motion, during which respondent informed the court that they had no contact from petitioner.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed February 16, 2024, 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 petitioner for taxable year 2020 in the amount of $6,743.00 and
That there is a penalty due from petitioner for taxable year 2020, in the amount of $1,349.00 under the provisions of I.R.C. § 6662.