Opinion
11070-21
11-08-2022
CALVIN C. TAM & ZHUNQIAO WU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
L. Paige Marvel, Judge
On October 7, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution (Index #15). On October 31, 2022, this case was called from the calendar for the trial session of the Court for Philadelphia, Pennsylvania. There was no appearance by or on behalf of the petitioners. Counsel for respondent appeared and was heard. After 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 October 7, 2022 (Index #15), 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 of $4,054 and an accuracy-related penalty under I.R.C. section 6662(a) of $0 due from petitioners for the taxable year 2018.