Opinion
20763-21S
09-28-2022
VALERIE LYNN CHASE-ROBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos, Special Trial Judge
This case was called from the calendar for the Trial Session of the Court at Washington, DC on September 26, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and filed with the Court a Motion to Dismiss for Lack of Prosecution. 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 Lack of Prosecution, filed September 26, 2022, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that, for taxable year 2018, petitioner is liable for an accuracy related penalty under I.R.C. sections 6662(a), 6662(b)(2), and 6662(d) in the amount of $2,624.00.