Opinion
7459-23
04-24-2024
MARK OEHLERKING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Tamara W. Ashford, Judge
This case was calendared for trial at the Session of the Court commencing on April 22, 2024, in Las Vegas, Nevada. Prior to the trial session, on April 16, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. By Order served on the parties on April 17, 2024, the Court calendared respondent's motion for hearing during the calendar call of the April 22, 2024, Las Vegas, Nevada Trial Session. When the case was called from the calendar, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the motion. Upon due consideration of the record and for cause more fully appearing in the transcript of the proceeding, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed April 16, 2024, 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 petitioner for the 2020 taxable year in the amount of $13,463.00. It is further
ORDERED and DECIDED that there is an accuracy-related penalty due from petitioner under I.R.C. § 6662(a) for the 2020 taxable year in the amount of $2,693.00.