Opinion
15033-20S
03-01-2022
Menachem Moster & Esther M. Moster, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos Special Trial Judge
This case was set on the calendar for the remote Trial Session of the Court at New York, New York, on February 22, 2022. On December 23, 2021, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. When this case was called from the calendar on February 22, 2022, there was no appearance by or on behalf of petitioners. Respondent appeared and was heard on the Motion to Dismiss for Lack of Prosecution. After due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution, filed December 23, 2021, 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 petitioners in the amount of $9,075.00 for the 2014 taxable year; and
That there is a section 6651(a)(1) accuracy-related penalty for the tax year 2014 due from petitioners in the amount of $247.75.