Opinion
516-21S
11-18-2021
Christopher Matteson & Patricia Matteson Petitioners 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 failure to properly prosecute, filed October 25, 2021, and heard on November 15, 2021, when the case was called from the calendar during the Tampa, Florida, remote trial session of the Court. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioners.
Premises considered, for the reasons set forth in respondent's 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 2018, there is a $3, 077 deficiency in petitioners' Federal income tax. 1