Opinion
28202-21S
05-11-2023
ARTAVIOUS CAGE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Christian N. Weiler, Judge.
This case was called from the calendar of the Court's Jackson, Mississippi, May 1, 2023, trial session. There was no appearance by or on behalf of the petitioner. Respondent appeared and was heard.
On April 10, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there is no deficiency for taxable year 2019 due from petitioner, and
That there are no penalties pursuant to I.R.C. § § 6662(b)(2) or 6662(d) for taxable year 2019 due from petitioner.