Opinion
1049-21S
02-01-2023
DOUGLAS N. SARDESON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph W. Nega, Judge.
This case is before the Court on Robert Huckaby's motion to withdraw as counsel for petitioner, filed December 22, 2022, and supplemented on December 23, 2022, and respondent's motion to dismiss for failure to properly prosecute, filed December 28, 2022, and supplemented on December 29, 2022, both heard on January 26, 2023, when the case was called from the calendar for trial during the Reno, Nevada, trial session of the Court. Counsel for respondent appeared and argued in support of his motion. Robert Huckaby appeared and renewed his motion to withdraw as counsel for petitioner.
Upon due consideration and for cause set forth more fully in the transcript of the proceedings, it is
ORDERED that Robert Huckaby's motion to withdraw as petitioner's counsel, filed December 22, 2022, and supplemented December 23, 2022, is granted and Robert Huckaby is withdrawn as petitioner's counsel in this case. It is further
ORDERED that respondent's motion to dismiss, filed December 28, 2022, and supplemented December 29, 2022, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED that for taxable year 2018, there is a deficiency in income tax due from petitioner in the amount of $8,758.00, an addition to tax due under I.R.C. Sec. 6651(a)(1) in the amount of $437.00, and a penalty due under I.R.C. Sec. 6662(a) in the amount of $1,752.00. It is further
ORDERED that, in addition to regular service, the Clerk of the Court is directed to serve a copy of this order on petitioner Douglas N. Sardeson at the address contained in the Court's records.