Opinion
16750-23S
09-25-2024
LAURA B. LISS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge.
This case for the redetermination of a deficiency is before the Court on respondent's Motion to Dismiss for Lack of Prosecution, filed August 30, 2024, and heard in Detroit, Michigan, on September 23, 2024. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.
Giving due regard to the representations contained in the motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2021, there is a $6,625 deficiency in petitioner's federal income tax, and that petitioner is liable for a $1,325 I.R.C. section 6662(a) penalty.