Opinion
1364-22
02-15-2023
PATRICK WAYNE PURSEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth A. Copeland Judge.
This case was called from the calendar at the Court's February 13, 2023, Philadelphia, Pennsylvania Trial Session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. On January 20, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Respondent tried contacting the petitioner various times, however, the petitioner was unresponsive.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on January 20, 2023, is granted. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioner for taxable year 2020, and there is no penalty due from petitioner for taxable year 2020 under I.R.C. §6662. It is further
ORDERED AND DECIDED that there is an overpayment due to petitioner in the amount of $8,657 for the taxable year 2020.