Opinion
16055-21
11-10-2022
PERRY P. CAMAGONG & NORMA D. CAMAGONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph Robert Goeke Judge
This case was called from the calendar at the Trial Session of the Court on September 26, 2022, in Seattle, Washington. There was no appearance by or on behalf of the petitioners. Counsel for respondent appeared and was heard. This case was recalled on September 29, 2022. Again, there was no appearance by or on behalf of the petitioners. Counsel for respondent appeared and filed with the Court a Motion to Dismiss for Lack of Prosecution.
By Order served September 29, 2022, the Court directed petitioners on or before October 31, 2022, to show cause in writing why respondent's Motion to Dismiss for Lack of Prosecution should not be granted and a decision entered in this case. As of the service date of this Order of Dismissal and Decision, no response has been received by or on behalf of the petitioners. Upon due consideration of the foregoing, it is hereby
ORDERED that the Court's Order to Show Cause, served September 29, 2022, is deemed absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 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 $42,766.00; and
That there is a penalty due from petitioners for the taxable year 2018 under the provisions of I.R.C. section 6662(a) in the amount of $5,131.00.