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Clements v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 36171-21S (U.S.T.C. Nov. 15, 2022)

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).


Summaries of

Clements v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 36171-21S (U.S.T.C. Nov. 15, 2022)
Case details for

Clements v. Comm'r of Internal Revenue

Case Details

Full title:MARY E. CLEMENTS & ROBERT J. CLEMENTS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 15, 2022

Citations

No. 36171-21S (U.S.T.C. Nov. 15, 2022)