Opinion
9315-23S
07-03-2024
EDWARD H. RIEMER & SHARRYN L. RIEMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Jennifer E. Siegel, Special Trial Judge
By Notice Setting Case for Trial served February 15, 2024, this case was calendared at the trial session of the Court scheduled to commence in San Diego, California on June 3, 2024. The parties were reminded of the trial by 30 Day Notice of Trial served on May 2, 2024. When the case was called and recalled from the calendar on June 3, 2024, there was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard.
On June 4, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. We issued an Order to Show Cause on June 10, 2024, directing petitioners to respond to the motion. No response has been received.
For cause more fully appearing in the transcript of the proceedings on June 3, 2024, and giving due regard to the representations contained in respondent's motion, as well as the record of this case, it is
ORDERED that the Order to Show Cause is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in federal income tax due from petitioners of $1,840 for the taxable year 2020, as well as a penalty of $368 pursuant to I.R.C. § 6662(a) for that same year.