Opinion
12785-20L
10-13-2021
Maria A. Davis Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Albert G. Lauber, Judge
This case was set on the calendar for the remote Trial Session of the Court at Los Angeles, California, on October 4, 2021. On September 10, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution. On September 16, 2021, the Court issued an order directing petitioner to respond to the Motion to Dismiss. Petitioner was advised that failure to respond by October 1, 2021, would likely result in dismissal of her case and entry of a decision against her. See Tax Court Rule 123(b).
Petitioner did not respond to our order or to respondent's Motion. When the case was called from the calendar on October 4, 2021, there was no appearance by or on behalf of petitioner. Respondent appeared and was heard on the Motion to Dismiss. Upon due consideration, and for petitioner's failure to respond to the Motion and failure to appear for trial, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted, and this case is dismissed. It is further
ORDERED and DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Action(s) under Section 6320 and/or 6330 issued to petitioner on September 29, 2020, for section 6672 penalties assessed on petitioner's December 2017, March 2018, and June 2018 tax periods, upon which this case is based, are sustained in full.
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