Opinion
759-22
07-18-2023
ATANGA SYLVON NCHANG & YANGWE SIENI ATANGA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Richard T. Morrison Judge
On April 12, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 10).
On April 12, 2023, respondent filed a First Supplement to Motion to Dismiss for Lack of Prosecution (Doc. 11).
On April 26, 2023, respondent filed a Second Supplement to Motion to Dismiss for Lack of Prosecution (Doc. 12).
On April 27, 2023, the Court ordered petitioners to file a response to respondent's Motion to Dismiss for Lack of Prosecution, as supplemented, by May 11, 2023 and set the motion for hearing during the calendar call of the Court's May 30, 2023 Trial Session in Tampa, Florida.
On May 25, 2023, petitioners filed a Motion for Continuance (Doc. 12).
On May 26, 2023, the Court granted petitioners' Motion for Continuance, and set the case for a remote trial session on July 11, 2023 (Doc. 14).
On July 11, 2023, this case was called from the calendar of the Court's July 11, 2023 remote trial session for Tampa, Florida. There was no appearance by or on behalf of petitioners. Respondent appeared and orally conceded the penalty for the taxable 2019 year.
Upon 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, as supplemented, 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 the taxable year 2019 in the amount of $ 6,189.00; and
That there is no penalty due from petitioners, under the provisions of § 6662(a), for the taxable year 2019.