Opinion
9208-21S
07-01-2024
RICHARD CHRISTOPHER HOLBERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Christian N. Weiler, Judge
On April 22, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. In the Motion, respondent concedes the deficiency imposed by the Commissioner for taxable year 2018, the tax year at issue.
On May 17, 2024, the Court issued an Order to Show Cause directing petitioner to show cause in writing, on or before June 12, 2024, why the Court should not grant respondent's Motion to Dismiss for Failure to Properly Prosecute. Petitioner did not respond to the Court's Order to Show Cause.
This case was called from the calendar of the Court's Knoxville, Tennessee trial session on May 13, 2024. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Because petitioner failed to appear at trial and failed to respond to the Court's Order to Show Cause, the Court concludes that he no longer intends to prosecute this case.
Considering the foregoing, it is
ORDERED that the Court's Order to Show Cause, dated May 17, 2024, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, dated April 22, 2024, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is no deficiency in federal income tax due from petitioner for taxable year 2018.