Opinion
12505-21S
06-13-2023
COLTER R. NOLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Richard T. Morrison Judge.
On February 24, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 10).
On March 20, 2023, this case was called from the calendar of the Court's Oklahoma City, Oklahoma trial session. There was no appearance by or on behalf of the petitioner. Respondent appeared and notified the Court that petitioner does not object to their Motion to Dismiss for Lack of Prosecution and that decision documents have been prepared and mailed.
On April 5, 2023, respondent filed a Motion for Entry of Decision (Doc. 15).
On April 6, 2023, the Court ordered petitioner to file a response to respondent's Motion for Entry of Decision by May 8, 2023 (Doc. 16).
As of the date of this Order and Decision, no response has been received by or on behalf of petitioner.
Upon due consideration of the foregoing, it is
ORDERED that respondent's February 24, 2023 Motion to Dismiss for Lack of Prosecution is denied as moot. It is further
ORDERED that respondent's April 5, 2023 Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is a deficiency in tax due from petitioner for the taxable year 2019, in the amount of $406.