Mercer v. Comm'r of Internal Revenue

Full title: JANNA G. MERCER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 6, 2023

No. 697-23SL (U.S.T.C. Dec. 6, 2023)

Opinion

697-23SL

12-06-2023

JANNA G. MERCER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

LEWIS R. CARLUZZO CHIEF SPECIAL TRIAL JUDGE

ORDER OF DISMISSAL AND DECISION

LEWIS R. CARLUZZO CHIEF SPECIAL TRIAL JUDGE

This 6330(d) case is before the Court on (1) respondent's motion to dismiss for lack of prosecution, filed August 11, 2023, and (2) petitioner's motion to dismiss, filed December 2, 2023. Both motions were heard in Jacksonville, Florida, on December 4, 2023, during the trial session that started on that date in that city. Counsel for respondent appeared, argued in support of respondent's motion, and noted respondent's objection to petitioner's motion. There was no appearance by petitioner or petitioner's attorney.

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 that petitioner's motion is denied. It is further

ORDERED and DECIDED that respondent may proceed with collection as determined in the Notice of Determination dated December 29, 2022, a copy of which is attached to the petition.