Opinion
25752-21
10-17-2022
ELIAS BRENT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Alina I. Marshall, Judge
This case was calendared for a remote trial at the session of the Court scheduled to commence on October 11, 2022, for cases in which Salt Lake City, Utah, was the place of trial.
On September 20, 2022, respondent filed a motion to dismiss for failure to properly prosecute. On September 23, 2022, the Court issued an order directing petitioner to file on or before October 5, 2022, a response to respondent's motion to dismiss for failure to properly prosecute and set that motion for hearing on October 11, 2022. Petitioner did not file any such response.
On October 11, 2022, the case was called from the calendar at the session of the Court. Petitioner appeared and stated that he did not object to respondent's motion to dismiss for failure to properly prosecute. 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 is granted and this case is dismissed. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for taxable year 2018 in the amount of $438.00 and there is no penalty due from petitioner for taxable year 2018 under the provisions of I.R.C. section 6662(a).