Opinion
11698-22S
07-03-2024
CHARLTON T. MCCONNELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Jennifer E. Siegel Special Trial Judge
This case had been continued once before, and by Notice Setting Case for Trial served February 15, 2024, it was calendared at the trial session of the Court scheduled to commence in San Diego, California on June 3, 2024. The parties were reminded of the trial by 30 Day Notice of Trial served on May 2, 2024. When the case was called and recalled from the calendar on June 3, 2024, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
We issued an Order to Show Cause on June 10, 2024, directing petitioner to show cause in writing why the Court should not dismiss this case for lack of prosecution and enter a decision in respondent's favor. No response from petitioner has been received.
For cause more fully appearing in the transcript of the proceedings on June 3, 2024, as well as the record of this case, it is
ORDERED that the Order to Show Cause is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in petitioner's federal income tax for 2019 of $3,256.