Opinion
8904-20S
02-09-2022
Steve E. Rogers Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Christian N. Weiler Judge
On January 14, 2022, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute [index #6]. On January 19, 2022, the Court issued an Order to Show Cause why respondent's Motion to Dismiss for Failure to Properly Prosecute should not be granted.
This case was called and recalled at the Court's February 7, 2022, Pocatello, Idaho remote trial session. There was no appearance by, or on behalf of petitioner. Respondent appeared before the Court and was heard. After due consideration and for cause more fully appearing in the transcripts of the proceeding, it is
ORDERED that the Court's Order to Show Cause dates January 19, 2022, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed January 14, 2022, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2013 in the amount of $873; and
That there is no penalty due from petitioner for the taxable year 2013, under the provisions of I.R.C. section 6651(a)(1) or 6651(a)(2).