Opinion
17410-21S
10-17-2022
ROBERT G. NELSON, SR. & LARISA I. NELSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
This case was set on the calendar for the remote Trial Session of the Court at San Francisco, California, on October 11, 2022. On September 20, 2022, counsel for respondent filed with the Court a Motion for Entry of Decision.
This case was called from the calendar on October 11, 2022. Petitioner and counsel for respondent appeared and were heard. Counsel for respondent orally moved to Dismiss for Lack of Prosecution as to Petitioner, Robert G. Nelson, Sr. After due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Oral Motion to Dismiss for Lack of Prosecution as to Petitioner, Robert G. Nelson, Sr., is granted. It is further
ORDERED that respondent's Motion for Entry of Decision, filed September 20, 2022, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in Federal income tax due from petitioner for the taxable year 2018; and that there is not any accuracy-related penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6662(a).