Fisher v. Comm'r of Internal Revenue

Full title: SHANTELL FISHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 22, 2023

No. 11451-17S (U.S.T.C. Feb. 22, 2023)

Opinion

11451-17S

02-22-2023

SHANTELL FISHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL AND DECISION

Kathleen Kerrigan Chief Judge

Respondent on February 17, 2022, filed in the above-docketed case a Motion to Dismiss for Failure to Properly Prosecute, in which the respondent move the Court to enter a decision in the amount and for the year set forth therein, i.e., 2014. The motion detail respondent's extensive efforts to communicate with petitioner and petitioner's lack of response. By Order served February 23, 2022, the Court directed petitioner to file an objection, if any, to respondent's motion. Nothing further has been received from petitioner in the intervening year.

Accordingly, the premises considered, it is

ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed February 17, 2022, is granted in that this case is dismissed for lack of prosecution. It is further

ORDERED and DECIDED that there is a deficiency in income tax in the amount of $905.00 due from petitioner for the taxable year 2014.