Opinion
3368-21S
03-07-2023
TROY ELVEN HENDERSHOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Alina I. Marshall Judge
On March 25, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute, in which the respondent moves the Court to enter a decision in the amount and for the year set forth therein, i.e., 2017. The motion details respondent's extensive efforts to communicate with petitioner and petitioner's lack of response.
This case was called from the calendar at the Court's April 18, 2022, Charleston, West Virginia Trial Session. No appearance was made by or on behalf of petitioner. Counsel for respondent appeared and was heard.
By Order served April 29, 2022, the Court directed petitioner to file an objection, if any, to respondent's motion. Nothing further has been received from petitioners in the intervening months.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed March 25, 2022, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $4,405.00.