Opinion
1300-20
12-21-2021
Jennifer L. Solice Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Christian N. Weiler Judge
This case was calendared for trial at the Court's December 13, 2021, Jacksonville, Florida remote trial session. On November 18, 2021, respondent filed a Motion to Dismiss for Failure to Properly Prosecute, (Index #10).
This case was called on December 13, 2021, and recalled on December14, 2021, at the Court's December 13, 2021, Jacksonville, Florida remote trial session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared before the Court and was heard. After due consideration and for cause more fully appearing in the transcripts of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed November 18, 2021, (Index #10), is hereby granted and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018, in the amount of $7,151.00; and that there is an accuracy-related penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. section 6662(a), in the amount of $1,430.20.