Metro. Cleaners v. Comm'r of Internal Revenue

Full title: METROPOLITAN CLEANERS INC., Petitioner v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Feb 21, 2023

No. 3587-20SL (U.S.T.C. Feb. 21, 2023)

Opinion

3587-20SL

02-21-2023

METROPOLITAN CLEANERS INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lewis R. Carluzzo, Chief Special Trial Judge.

ORDER F DISMISSAL AND DECISION

Lewis R. Carluzzo, Chief Special Trial Judge.

For the reasons set forth in respondent's motion to dismiss for lack of prosecution, filed January 11, 2023, and because petitioner has failed to respond to the Court's Order to Show Cause, served January 12, 2023, it is

ORDERED that the above-referenced Order to Show Cause is made absolute. It is further ORDERED that petitioner's motion for continuance, filed January 11, 2023, is denied. It is further

ORDERED that respondent's motion for summary judgment, filed August 18, 2021, is denied. It is further

ORDERED that respondent's motion to dismiss is granted, and this case is dismissed upon the stated ground. It is further

ORDERED and DECIDED that respondent may proceed with collection as determined in the undated Supplemental Notice of Determination apparently issued on June 10, 2022, a copy of which is attached to respondent's status report filed November 14, 2022.