Opinion
17146-21
02-28-2023
TOSCHA TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
L. Paige Marvel Judge
On February 1, 2023, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. This case was called from the calendar for the Trial Session of the Court at New York, New York, on February 27, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed February 1, 2023, is 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 of 2018 in the amount of $9,530 and an accuracy-related penalty under I.R.C. § 6662(a) in the amount of $597.