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.