Opinion
4889-22
04-18-2023
MATTHEW MOORE & JENNIFER MOORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Cary Douglas Pugh, Judge.
On February 3, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar during the Court's San Francisco, California trial session, on February 6, 2023. There was no appearance by or on behalf of the petitioners. Counsel for respondent appeared and was heard. Jurisdiction was retained by this Division of the Court. On February 7, 2023, we issued an Order to Show Cause, directing petitioners to show cause in writing by March 8, 2023, why we should not grant respondent's Motion to Dismiss for Lack of Prosecution. We further directed petitioners to pay the Court's filing fee of $60.00. To date we have received nothing from petitioners. Upon due consideration and for cause, it is hereby
ORDERED that the Court's February 7, 2023, Order to Show Cause, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed February 3, 2023, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax for tax year 2019 due from petitioners in the amount of $4,564.00.