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Jimmeson v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 1434-21S (U.S.T.C. Nov. 2, 2022)

Opinion

1434-21S

11-02-2022

JENNIFER R. JIMMESON & JONATHAN JIMMESON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL AND DECISION

Elizabeth Crewson Paris Judge

On October 13, 2022, docket entry 11, respondent filed a Motion to Dismiss for Lack of Prosecution.

By Order dated October 20, 2022, docket entry 12, the Court set respondent's Motion for Hearing at the October 31, 2022, Houston, Texas Trial Session of the Court and reminded petitioners that failure to properly prosecute their case could result in this case being dismissed.

This case was called from the calendar for Hearing at the Court's Houston, Texas Trial Session on October 31, 2022. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard.

After 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 October 13, 2022, docket entry 11, is granted and this case is dismissed for lack of prosecution. It is further

ORDERED AND DECIDED that there is no deficiency in income tax due from petitioners for the taxable year 2018; and

That there is no accuracy-related penalty due from petitioners for the 2018 taxable year under I.R.C. section 6662.


Summaries of

Jimmeson v. Comm'r of Internal Revenue

United States Tax Court
Nov 2, 2022
No. 1434-21S (U.S.T.C. Nov. 2, 2022)
Case details for

Jimmeson v. Comm'r of Internal Revenue

Case Details

Full title:JENNIFER R. JIMMESON & JONATHAN JIMMESON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 2, 2022

Citations

No. 1434-21S (U.S.T.C. Nov. 2, 2022)