Opinion
5926-20
05-23-2023
TAI D. NGUYEN & THI NGUYEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Alina I. Marshall Judge
On March 8, 2023, the Court issued an order requiring petitioners to respond, on or before March 29, 2023, outlining various items regarding their case. To date, the Court has received no such response from petitioners. Given that petitioners have had several opportunities to respond to the Court's various Orders and in addition, did not appear at the Portland, Oregon calendar call on February 27, 2023, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed February 1, 2023, 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 in the amount of $120,826 for the taxable year 2017, and that there is an addition to tax pursuant to I.R.C. Section 6662(a) due from petitioners in the amount of $24,165 for the taxable year 2017.