Opinion
19679-21S
11-01-2023
AARON JOSEPH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy, Special Trial Judge
On October 5, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. On October 10, 2023, the Court issued an Order requesting Mr. Joseph to file an objection, if any, to the Commissioner's Motion on or before October 23, 2023. To-date, Mr. Joseph has not filed an objection or responded to the Court's attempts to schedule a conference call.
This case was called from the calendar for the trial session of the Court on October 30, 2023, for cases where Philadelphia, Pennsylvania, was listed as the place of trial. There was no appearance by or on behalf of Mr. Joseph. Counsel for the Commissioner appeared and was heard.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed October 5, 2023, is granted and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that, for taxable year 2019, there is a deficiency in income tax due from Mr. Joseph in the amount of $3,130.00.