Opinion
3691-21S
11-16-2022
JACK A. ROBERTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos Special Trial Judge
On November 3, 2022, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. When this case was called from the calendar for the Trial Session of the Court at San Francisco, California on November 7, 2022, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the motion. Upon 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 November 3, 2022, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that, for taxable year 2017, petitioner is liable for a deficiency in income tax in the amount of $4,402.