From Casetext: Smarter Legal Research

Cooley v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 14640-21S (U.S.T.C. Nov. 7, 2022)

Opinion

14640-21S

11-07-2022

DEANDRE M. COOLEY & LISA M. COOLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL AND DECISION

Lewis R. Carluzzo Chief Special Trial Judge

For the reasons set forth in respondent's oral motion to dismiss for failure to properly prosecute, made September 12, 2022, and because petitioners have failed to respond to the Order to Show Cause, served September 13, 2022, it is

ORDERED that the above-referenced Order to Show Cause is made absolute. It is further

ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further

ORDERED and DECIDED that for 2018, there is a $27,833 deficiency in petitioners' Federal income tax, and petitioners are liable for a $3,560 I.R.C. section 6662(a) penalty.


Summaries of

Cooley v. Comm'r of Internal Revenue

United States Tax Court
Nov 7, 2022
No. 14640-21S (U.S.T.C. Nov. 7, 2022)
Case details for

Cooley v. Comm'r of Internal Revenue

Case Details

Full title:DEANDRE M. COOLEY & LISA M. COOLEY, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 7, 2022

Citations

No. 14640-21S (U.S.T.C. Nov. 7, 2022)