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Ruszkowski v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 24149-21 (U.S.T.C. Nov. 16, 2022)

Opinion

24149-21

11-16-2022

JUSTIN MICHAEL-JIN RUSZKOWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL AND DECISION

MAURICE B. FOLEY JUDGE

On October 24, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. On October 25, 2022, the Court ordered petitioner to respond to respondent's motion by November 8, 2022. No response has been received.

This case was called from the calendar of the Court's Dallas, Texas trial session on November 14, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. After due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed October 24, 2022, is granted, and this case is dismissed for lack of prosecution. It is further

ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner relating to 2017 and that there are no additions to tax pursuant to I.R.C. §§ 6651(a)(1), 6651(a)(2) and 6654(a) due from petitioner relating to 2017.


Summaries of

Ruszkowski v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2022
No. 24149-21 (U.S.T.C. Nov. 16, 2022)
Case details for

Ruszkowski v. Comm'r of Internal Revenue

Case Details

Full title:JUSTIN MICHAEL-JIN RUSZKOWSKI, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 16, 2022

Citations

No. 24149-21 (U.S.T.C. Nov. 16, 2022)