Opinion
19622-21S
01-19-2023
MICHAEL WAYNE PITTMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Richard T. Morrison Judge
On December 27, 2022, respondent filed a motion to dismiss for failure to properly prosecute.
On January 17, 2023, this case was called from the calendar of the Court's Louisville, Kentucky Trial Session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Respondent's counsel was heard on the motion to dismiss failure to properly prosecute.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed December 27, 2022, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2018;
And that there is no penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6662(a).
Said amounts are less than that set forth in the notice of deficiency due to concessions by Respondent.