Olweny v. Comm'r of Internal Revenue

Full title: MARTINE OLWENY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 3, 2023

No. 32460-21S (U.S.T.C. Feb. 3, 2023)

Opinion

32460-21S

02-03-2023

MARTINE OLWENY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Diana L. Leyden Special Trial Judge

ORDER OF DISMISSAL AND DECISION

Diana L. Leyden Special Trial Judge

On January 30, 2023, counsel for respondent filed with the Court a Motion to Dismiss for Lack of Prosecution.

This case was called and recalled from the calendar for the remote Trial Session of the Court at San Diego, California on January 30, 2023, and January 31, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. 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 January 30, 2023, is granted. It is further

ORDERED AND DECIDED that there is a deficiency in federal income tax due from petitioner for the taxable year 2019, in the amount of $7,574.00. It is further

ORDERED AND DECIDED that there is an accuracy-related penalty due from petitioner for taxable year 2019, under the provisions of I.R.C. § 6662(a) in the amount of $1,514.80.