Opinion
25345-21S
09-21-2022
MELVIN O. BRIGGS & MARY BRIGGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Ronald L. Buch Judge
On August 29, 2022, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar at the trial session of the Court at San Diego, California, on September 19, 2022, and later recalled on September 20, 2022. There was no appearance by or on behalf of the Briggs. Counsel for the Commissioner appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed August 29, 2022, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2018 in the amount of $2,934.00.