Opinion
36171-21S
11-15-2022
MARY E. CLEMENTS & ROBERT J. CLEMENTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
On October 14, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar on November 7, 2022 at the Trial Session of the Court at Seattle, Washington and recalled the following day. There was no appearance by or on behalf of the petitioners. Counsel for respondent appeared and was heard on the Motion to Dismiss for Lack of Prosecution.
After 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 October 14, 2022, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in Federal income tax due from petitioner for the taxable year 2019 in the amount of $9,787.00, and that there is an accuracy-related penalty of $822.00 due from the petitioner under the provisions of I.R.C. § 6662(a).