Opinion
15223-22
09-27-2023
ORDER OF DISMISSAL AND DECISION
Christian N. Weiler Judge
This case was called from the calendar of the Court's Indianapolis, Indiana trial session on September 18, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard.
On August 22, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute moving that the Court dismiss this case and enter a decision in the amount set forth in the proposed decision document, attached to the motion marked as Exhibit B. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent Motion to Dismiss for Failure to Properly Prosecute, filed August 22, 2023, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED that there is no deficiency for petitioner's 2018 tax year. It is further
ORDERED that there are no penalties under I.R.C. § 6651(a)(1), § 6651(a)(2), or § 6654 due from the petitioner for their 2018 tax year.