Opinion
3077-20S
06-08-2021
Jee Hyun Kim, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
On May 11, 2021, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute (motion to dismiss). This case was called from the calendar for the remote Trial Session of the Court for San Francisco, California, on June 7, 2021. There was no appearance by or on behalf of petitioner. 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 Failure to Properly Prosecute is granted, and this case is dismissed. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner, as set forth in the notice of deficiency dated November 12, 2019, for the tax year 2017 in the amount of $10, 963.00, and that there is an accuracy-related penalty due from petitioner for the tax year 2017 under section 6662(a) in the amount of $2, 193.00.