Opinion
13891-23S
06-21-2024
EHSAN A. DANESH & ROJA DANESH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Zachary S. Fried 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 May 29, 2024. On June 3, 2024, the Court ordered petitioners to file any objection to respondent's motion on or before June 14, 2024. Petitioners did not file a response to our Order.
Premises considered, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2020, there is no deficiency in petitioners' federal income tax, and petitioners are not liable for an I.R.C. section 6662(a) penalty.