Klein v. Comm'r of Internal Revenue

Full title: STEVEN T. KLEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 25, 2024

No. 2027-23S (U.S.T.C. Sep. 25, 2024)

Opinion

2027-23S

09-25-2024

STEVEN T. KLEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Joseph W. Nega Judge

ORDER OF DISMISSAL AND DECISION

Joseph W. Nega Judge

This case is before the Court on respondent's Motion to Dismiss for Lack of Prosecution, filed June 28, 2024, and heard on September 23, 2024, when the case was called and recalled from the calendar for trial during the Court's Cincinnati, Ohio, trial session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.

Upon due consideration, and for cause appearing more fully in the transcripts of the above-referenced proceedings, it is

ORDERED that respondent's motion is granted, and this case is dismissed for lack of prosecution. It is further

ORDERED and DECIDED that for taxable year 2020, there is a deficiency in income tax due from petitioner in the amount of $5,514.