Opinion
816-21
04-06-2022
KEN FORAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Mark V. Holmes, Judge
On February 2, 2022, respondent moved to dismiss this case for lack of prosecution. On February 9, 2022, the Court ordered petitioner to file a response to the motion by February 22, 2022. As of this date, petitioner has failed to respond.
This case was called from the calendar during the Court's Los Angeles, California trial session on April 4, 2022. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. Upon due consideration, it is
ORDERED that respondent's February 2, 2022 motion to dismiss is granted, and this case is dismissed for lack of prosecution. It is also
ORDERED and DECIDED that for the 2018 tax year there is a deficiency in income tax due from petitioners of $8, 119.00; but that there is no penalty due under I.R.C. § 6662(a).