Opinion
36134-21
03-08-2023
ALI HANNOUN & ZAKIA SHATEEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph W. Nega, Judge
This case was called from the calendar at the trial session of the Court on March 6, 2023, in Boston, Massachusetts. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and filed with the Court a motion to dismiss for lack of prosecution.
Upon due consideration, and for cause appearing more fully in the transcript of the proceedings, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED that there is a deficiency in income tax due from petitioners for taxable year 2019 in the amount of $6,152.00, and petitioners are not liable for an I.R.C. Sec. 6662(a) penalty.