Opinion
14267-21S
12-19-2023
TYLER RAE COLEMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge.
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of prosecution, filed November 28, 2023, and heard on December 18, 2023, when the case was called from the calendar for trial during the Houston, Texas, trial session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and argued in support of the motion.
Premises considered, for the reasons set forth in respondent's motion, and for cause appearing more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2017, there is a $5,875 deficiency in petitioner's federal income tax, and petitioner is liable for a $1,175 I.R.C. section 6662(a) penalty.