Opinion
31736-21S
03-24-2023
WILLIAM DAVID KENNEDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Richard T. Morrison Judge
On February 24, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. The Court ordered petitioner to file a reply to respondent's motion by March 13, 2023. There was no such reply lodged with the Court by petitioner.
This case was called from the calendar of the Court's March 20, 2023, Oklahoma City, Oklahoma, trial session. There was no appearance by or on behalf of the petitioner. Respondent appeared and was heard.
Upon due consideration and for cause more fully appearing in the transcripts of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed February 24, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in tax due from petitioner for the taxable year 2019, in the amount of $686.