Opinion
20648-21L
03-07-2023
KELLY TUBBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Alina I. Marshall Judge
On October 14, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution, in which the respondent moves the Court to enter a decision in the amount and for the years set forth therein, i.e., 2016 and 2017. The motion details respondent's extensive efforts to communicate with petitioner and petitioner's lack of response.
This case was called from the calendar at the Court's November 14, 2022, Richmond, Virginia Trial Session. No appearance was made by or on behalf of petitioner. Counsel for respondent appeared and was heard.
By Order served December 15, 2022, the Court directed petitioner to file an objection, if any, to respondent's motion. Nothing further has been received from petitioner in the intervening months.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 14, 2022, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that the determination set forth in the Notice of Determination Concerning Collection Actions Under Sections 6320 or 6330 of the Internal Revenue Code, dated May 6, 2021, upon which this case is based, is sustained in full.