Opinion
2504-22S
10-18-2023
REGINALD D. ALSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan, Chief Judge
This case was called from the calendar of the Court's Nashville, Tennessee trial session on October 16, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard.
On October 17, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute moving that the Court dismiss this case and enter a decision against the petitioner in the amounts set forth as modified from the notice of deficiency dated November 22, 2021. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed with the Court on October 17, 2023, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there is no deficiency in federal income tax or additions to tax pursuant to I.R.C. § 6662(a) due from petitioner for taxable year 2019.