Opinion
2709-20S
06-14-2021
Daniel G. Kelly & Kimberly Stone, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden, Special Trial Judge
This case was called from the Calendar for the remote Trial Session of the Court on June 7, 2021, at San Francisco, California. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and asked that this case be recalled on a later date. On June 10, 2021, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution (motion to dismiss). This case was recalled on June 11, 2021, and there was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard on the pending motion. 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 is granted, and this case is dismissed. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the tax year 2017 in the amount of $1, 376.00 and that there is not any accuracy-related penalty due from petitioners for the tax year 2017 under section 6662(a).