Opinion
4545-21S
10-26-2022
RUBY ROMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy, Special Trial Judge.
This case was called from the calendar for the Trial Session of the Court at Los Angeles, California on September 19, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and orally moved to dismiss for failure to properly prosecute. The Court directed petitioner to file a response to respondent's motion by October 19, 2022, but she failed to do so.
Upon due consideration of respondent's oral motion and for cause, it is
ORDERED that the Court's Order To Show Cause, issued on September 22, 2022, is hereby made absolute. It is further
ORDERED that respondent's oral Motion to Dismiss for Failure to Properly Prosecute, made September 19, 2022, is hereby granted and this case is dismissed. It is further
ORDERED AND DECIDED that there is a deficiency due from petitioner for the taxable year 2018 in the amount of $3,063.00.