Opinion
21581-21
10-18-2022
JERRY STERN & CHRISTINE STERN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Ronald L. Buch, Judge.
This case was called from the calendar at the trial session of the Court at San Francisco, California, on October 17, 2022, for hearing on the Commissioner's Motion to Dismiss for Lack of Prosecution filed September 26, 2022. There was no appearance by or on behalf of the Sterns. Counsel for the Commissioner appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed September 26, 2022, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2017 in the amount of $4,530.00.