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Mitchell v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 10389-22S (U.S.T.C. Mar. 6, 2023)

Opinion

10389-22S

03-06-2023

CORTNEY MICHELE MITCHELL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL AND DECISION

Tamara W. Ashford, Judge

This case was called from the calendar for the remote Trial Session of the Court commencing on February 27, 2023. Prior to the trial session, on February 6, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. By Order served on the parties on February 7, 2023, the Court ordered petitioner to (1) contact the chambers of the undersigned as soon as possible for the purpose of scheduling a conference call to discuss respondent's motion and the status of this case and (2) show cause in writing, on or before February 17, 2023, why this case should not be dismissed for lack of prosecution.

When the case was called from the calendar, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the motion. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is hereby

ORDERED that the Court's Order to Show Cause, served on the parties on February 7, 2023, is made absolute. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed February 6, 2023, is granted and this case is dismissed for lack of prosecution. It is further

ORDERED and DECIDED that there is a deficiency in income tax due from petitioner in the amount of $5,423.00 for the 2019 taxable year. It is further

ORDERED and DECIDED that petitioner is not liable for the accuracy-related penalty under I.R.C. § 6662(a) for the 2019 taxable year; respondent had asserted this penalty in the February 7, 2022, notice of deficiency issued to petitioner with respect to the 2019 taxable year, but respondent now concedes it.


Summaries of

Mitchell v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 10389-22S (U.S.T.C. Mar. 6, 2023)
Case details for

Mitchell v. Comm'r of Internal Revenue

Case Details

Full title:CORTNEY MICHELE MITCHELL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 10389-22S (U.S.T.C. Mar. 6, 2023)