Opinion
18877-21S
10-03-2022
THARWAT JACOUB & ELLEN AZIEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Travis A. Greaves, Judge
On September 2, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. Petitioners have not filed any response to respondent's motion despite the Court's order issued on September 9, 2022.
This case was called from the Philadelphia, Pennsylvania calendar for the remote trial session of the Court on September 26, 2022. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioners. Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 2, 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 petitioners for the taxable year 2017 in the amount of $5,838 and that there is an overpayment in income tax for the taxable year 2017 in the amount of $2,253.99, of which amount was paid after the mailing of the notice of deficiency; and
That there is a penalty due from the petitioners for the taxable year 2017 under the provisions of I.R.C. §6662(a) in the amount of $1,168.