Opinion
26149-21S
03-01-2023
JESSE JAMES LAWS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy, Special Trial Judge
On February 3, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution stating that petitioner has been nonresponsive to his communication attempts to resolve this case. On February 6, 2023, the Court issued an Order requesting petitioner file an objection, if any, to respondent's motion.
This case was called from the calendar for the trial session of the Court on February 27, 2023, for cases where Miami, Florida, was listed as the place of trial. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard.
Upon due consideration of respondent's motion 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 February 3, 2023, is hereby granted and this case is dismissed. It is further
ORDERED AND DECIDED that there is a deficiency due from petitioner for the taxable year 2018 in the amount of $1,477.00.