Opinion
3704-22
03-15-2023
JUSTIN A. MORGIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Ronald L. Buch, Judge
This case was called from the calendar at the trial session of the Court at Detroit, Michigan on March 13, 2023. There was no appearance by or on behalf of Mr. Morgis. Counsel for the Commissioner appeared and orally moved to dismiss this case for lack of prosecution. After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's oral 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 no deficiency in income tax due from petitioner for the taxable year 2020; and that there is no penalty due from petitioner for the taxable year 2020, under the provisions of I.R.C. section 6662(a).