Opinion
19857-21S
11-14-2022
JEANNE M. POLUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
On October 17, 2022, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. This case was called from the calendar on November 7, 2022 at the Trial Session of the Court at Seattle, Washington and recalled the following day. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard on the Motion to Dismiss for Failure to Properly Prosecute.
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 Failure to Properly Prosecute, filed October 17, 2022, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in Federal income tax due from petitioner for the taxable year 2018 in the amount of $5,455.00, and that there is not any accuracy-related penalty due from the petitioner under the provisions of I.R.C. § 6662(a).