Opinion
18214-21S
03-21-2023
SHARI DENISE BARTISH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden, Special Trial Judge
On February 21, 2023, counsel for respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Respondent filed a First Supplement to Motion to Dismiss for Failure to Properly Prosecute on February 24, 2023. This case was called from the calendar at the March 20, 2023, Cincinnati, Ohio, remote Trial Session of the Court. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. 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 Failure to Properly Prosecute, filed February 21, 2023, as supplemented, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there is a deficiency in federal income tax due from petitioner for the taxable year 2018 in the amount of $5,439.00, and
That there is an accuracy-related penalty due from petitioner for the taxable year 2018, under the provisions of section 6662(a) in the amount of $1,088.00.