Opinion
11625-21S
01-31-2023
BARRY GRIFFIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph W. Nega Judge
This case is before the Court on respondent's motion to dismiss for lack of prosecution, filed January 4, 2023, and heard on January 23, 2023, when the case was called from the calendar for trial during the Las Vegas, Nevada, trial session of the Court. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner. On January 25, 2023, respondent filed a supplement to the motion to dismiss for lack of prosecution.
Upon due consideration and for cause set forth more fully in the transcript of the proceedings, it is
ORDERED that the caption of this case is amended to read "Barry Griffin, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's motion, as supplemented, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that for taxable year 2017, there is no deficiency in income tax due from petitioner and no penalty under I.R.C. § 6662(a) due from petitioner. It is further
ORDERED that in addition to regular service on the parties, the Clerk of Court shall serve a copy of this Order on the people listed below at the following addresses:
Chom Sun Bae
4513 Rodman Dr.
Las Vegas, NV 89130-5239
Entered and Served 01/31/23
Barry M. Griffin 1510 Washington Ave. Portland, ME 04103-2079
Samuel B. Griffin 90 Deepwood Dr. Portland, ME 04103-3783
Michael M. Griffin 50 Lincoln St. Apt. 1 Portland, ME 04103-4008