Opinion
23069-19S
02-01-2023
BLUESETTE E. ASH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph W. Nega, Judge.
This case is before the Court on respondent's motion to dismiss for lack of prosecution, filed December 29, 2022, and heard on January 23, 2023, when the case was called from the calendar for trial during the Las Vegas, Nevada, trial session of the Court. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.
Upon due consideration and for cause set forth more fully in the transcript of the proceedings, it is
ORDERED that the caption of this case is amended to read "Bluesette E. Ash, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's motion is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that for taxable year 2017, there is a deficiency in income tax due from petitioner in the amount of $7,296.00, and there is a penalty due from petitioner under I.R.C. 6662(a) in the amount of $1,459.20.