Opinion
30065-21L
08-24-2022
CELIA FRANCIS SCOGGINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Richard T. Morrison, Judge
On April 25, 2022, respondent filed a motion to dismiss for lack of prosecution. This case was called from the calendar of the Court's Los Angeles, California trial session on May 16, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. The Court ordered petitioner to, on or before June 15, 2022, show cause in writing why respondent's April 25, 2022 motion to dismiss for lack of prosecution should not be granted and a decision entered. As of the date of this Order of Dismissal and Decision, no response has been received by or on behalf of petitioner.
Upon due consideration of the foregoing, it is
ORDERED that respondent's April 25, 2022 motion to dismiss for lack of prosecution is granted. It is further
ORDERED that the Court's May 17, 2022 Order to Show Cause is made absolute. It is further
ORDERED and DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Action under Section 6320 and/or 6330 issued to petitioner on July 29, 2021, for petitioner's unpaid income tax liability for tax year 2016, are sustained in full.