Opinion
25106-21S
10-07-2022
JACA LAPRIES GOODING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos, Special Trial Judge
On September 1, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar for the Trial Session of the Court at Washington, DC on September 26, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the motion. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 1, 2022, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that, for taxable year 2018, petitioner is liable for a deficiency in income tax in the amount of $716.00. There are no additions to tax or penalties due from petitioner.