Jones v. Comm'r of Internal Revenue

Full title: BATRESE JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 28, 2023

No. 12807-20 (U.S.T.C. Sep. 28, 2023)

Opinion

12807-20

09-28-2023

BATRESE JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Adam B. Landy, Special Trial Judge

ORDER OF DISMISSAL AND DECISION

Adam B. Landy, Special Trial Judge

On July 7, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution (Motion). In his Motion, the Commissioner stated that petitioner has not filed an amended petition as ordered by the Court on November 20, 2020, and petitioner has been nonresponsive to his communication attempts to resolve this case. On July 21, 2023, the Court issued an Order requesting petitioner file an objection, if any, to the Commissioner's Motion on or before August 11, 2023. Petitioner failed to file an objection to the Motion.

Upon due consideration of the Commissioner's Motion and for cause, it is

ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed July 7, 2023, is hereby granted and this case is dismissed on the stated ground. It is further

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

That there is no accuracy-related penalty, pursuant to I.R.C. § 6662(a), due from petitioner for the taxable year 2018.