Opinion
17805-21
03-01-2023
CHRIS BLACK & LAURIE BLACK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
L. Paige Marvel Judge
On February 2, 2023, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. This case was called from the calendar for the Trial Session of the Court at New York, New York, on February 27, 2023. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed, February 2, 2023, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIEDED that there is a deficiency in income tax for the taxable year of 2017 due from petitioners in the amount of $33,335, and there is no accuracy-related penalty under I.R.C. § 6662(a) due from petitioners for the 2017 tax year. Respondent concedes the I.R.C. § 6662(a) accuracy-related penalty asserted in the notice of deficiency dated February 8, 2021.