Opinion
400-21S
04-11-2022
AURELIO DEVON CALDWELL & LATONJA MILLER-CALDWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
This case is scheduled for trial at the Court's April 11, 2022, Detroit, Michigan, trial session. On March 23, 2022, the Court ordered petitioners to file an objection, if any, on or before April 4, 2022, to respondent's Motion to Dismiss for Failure to Properly Prosecute, filed March 18, 2022. On April 5, 2022, the Court's Chambers Administrator received communication from petitioners that they do not intend to pursue the case and will not attend the calendar call on April 11, 2022.
Upon due consideration of respondent's motion, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed March 18, 2022, is granted and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that for the taxable year 2018, there is a deficiency in petitioners' Federal income tax of $7, 273.00, and that there is a penalty due from petitioners, under I.R.C. § 6662(a), in the amount of $1, 455.00.