Opinion
2314-20
03-30-2022
MELISSA M. FILBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth Crewson Paris, Judge
This case is before the Court on respondent's Motion to Dismiss for Lack of Prosecution filed at docket entry number 22 on January 14, 2022. On January 21, 2022, the Court ordered petitioner to show cause in writing why this case should not be dismissed for failure to properly prosecute by February 4, 2022.
This case was called from the calendar at the February 7, 2022, Oklahoma City, Oklahoma remote Trial Session of the Court. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. On February 7, 2022, respondent filed a Status Report with the Court and attached thereto a confirmation of delivery on respondent's motion at petitioner's address of record. To date, no response to the Court's Order to Show Cause or objection to respondent's motion to dismiss has been received by or on behalf of petitioner. After due consideration, it is
ORDERED that the Court's January 21, 2022, Order to Show Cause is made absolute. It is further
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 there is a deficiency in Federal income tax due from petitioner in the amount of $21,057, and this is no penalty under Internal Revenue Code section 6662(a) due from petitioner.