Opinion
412-22S
03-28-2023
MARK ANDREW POFFEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of prosecution, filed March 1, 2023, and heard on March 27, 2023, when the case was called from the calendar for trial at Denver, Colorado. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2019, there is no deficiency in petitioner's income tax, petitioner's federal income tax has not been overpaid, and petitioner is not liable for an I.R.C. Sec. 6662(a) penalty.