Opinion
6608-20S
06-14-2021
Denise R. King-Fisher Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
LEWIS R. CARLUZZO CHIEF SPECIAL TRIAL JUDGE
Giving due regard to the representations contained in respondent's motion to dismiss for lack of prosecution, filed June 4, 2021; taking into account the representations made by respondent's counsel when the motion was heard on June 7, 2021, during the Houston, Texas, remote trial session of the Court that started on that date; and incorporating herein the facts recited in the motion and relied upon in support of the motion, it is
ORDERED that respondent's motion is granted and this case for the redetermination of a deficiency is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2017, there is a $10, 209 deficiency in petitioner's Federal income tax;
that petitioner is not liable for I.R.C. sections 6651(a)(1), 6651(a)(2) or 6654 additions to tax; and
that there is a $768 overpayment in petitioner's Federal income tax, which amount was paid after the notice of deficiency was issued.