Opinion
15084-20S
03-24-2022
Jennifer Marie Holly, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Diana L. Leyden Special Trial Judge
This case was called from the calendar for the remote Trial Session of the Court at San Francisco, California on March 21, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
On March 22, 2022, counsel for respondent filed with the Court a Motion To Dismiss For Lack Of Prosecution (motion to dismiss). This case was recalled on March 22, and March 23, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's motion to dismiss, filed March 22, 2022, is granted. 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 $25, 653.00, and that there is not any accuracy-related penalty due from petitioner under I.R.C. § 6662(a). 1