Opinion
20014-23S
11-14-2024
HOLLIE TOUVELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos, Special Trial Judge
This case was calendared for trial at the Court's November 4, 2024, Washington D.C., trial session. On October 4, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute, indicating that petitioner had been noncommunicative. By Order served October 8, 2024, the Court directed petitioner to file a response to respondent's Motion. To date, no such filing by petitioner has been received by the Court.
When this case was called from the calendar on November 4, 2024, 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 proceeding, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed October 4, 2024, 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 2021 in the amount of $34,595.00; and
That there is no penalty due from petitioner for the taxable year 2021 under the provisions of I.R.C. § 6662.