Opinion
21579-19S
12-15-2021
Robert Deton Baker & Marie G. Baker Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge.
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for failure to properly prosecute, filed November 12, 2021, and heard on December 13, 2021, when the case was called from the calendar for trial during the Phoenix, Arizona, remote 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 petitioners.
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2017, there is a $14,383 deficiency in petitioners' Federal income tax, and petitioners are not liable for an I.R.C. section 6662(a) penalty.