Opinion
16655-22S
06-27-2023
CHERI R. LANE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan, Chief Judge
On May 12, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar of the Court's Los Angeles, California trial session on June 20, 2023. There was no appearance by or on behalf of the Petitioner. Counsel for respondent appeared was heard. Upon 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, filed on May 12, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in Federal income tax due from petitioner for the taxable year 2019 in the amount of $4,950.00, and that there is a penalty pursuant to I.R.C. § 6662 due from petitioner for the taxable year 2019 in the amount of $990.00.