Opinion
11510-21S
09-27-2022
TAMIKA MONIQUE SILVA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy, Special Trial Judge.
Prior to the trial session, on July 29, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. 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 was heard on the motion. Upon 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 July 29, 2022, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that, for taxable year 2018, petitioner is liable for a deficiency in income tax in the amount of $8,815.00, and there is no accuracy-related penalty due from petitioner pursuant to I.R.C. § 6662(a).