Opinion
29354-21S
05-01-2023
MARK DICKMAN & JESSICA DICKMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph W. Nega, Judge
This case was called from the calendar for trial on May 1, 2023, at the Albany, New York, remote trial session of the Court. Before the Court was respondent's motion to dismiss for lack of prosecution, filed April 7, 2023. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and argued in support of the motion.
Upon due consideration, and for cause appearing more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion to dismiss is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that for taxable year 2019, there is a deficiency in income tax due from petitioners in the amount of $5,320 and there is no penalty due from petitioners under I.R.C. Sec. 6662(a).