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Holley v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2024
No. 6032-23L (U.S.T.C. Nov. 14, 2024)

Opinion

6032-23L

11-14-2024

LISA M. HOLLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL AND DECISION

Peter J. Panuthos Special Trial Judge

This case was calendared for trial at the Court's November 4, 2024, Washington D.C., trial session.

When this case was called and recalled from the calendar on November 4, 2024, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. At that time, respondent made an oral Motion to Dismiss for Lack of Prosecution.

Upon due consideration and for cause more fully appearing in the transcripts of the proceeding, it is

ORDERED that respondent's oral Motion to Dismiss for Lack of Prosecution, made November 4, 2024, is granted, and this case is dismissed for lack of prosecution. It is further

ORDERED AND DECIDED that the determinations set forth in the Notice of Determination Concerning IRS Collection Actions under Internal Revenue Code Sections 6320 or 6330 issued to petitioner on March 22, 2023, for petitioner's employment tax liabilities for the taxable periods ending December 31, 2011, December 31, 2017, December 31, 2018, and December 31, 2019, upon which this case is based, are sustained in full.


Summaries of

Holley v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2024
No. 6032-23L (U.S.T.C. Nov. 14, 2024)
Case details for

Holley v. Comm'r of Internal Revenue

Case Details

Full title:LISA M. HOLLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 14, 2024

Citations

No. 6032-23L (U.S.T.C. Nov. 14, 2024)