Opinion
33253-21
03-08-2023
JAMES WELDON, JR. & ALISON S. WELDON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph W. Nega, Judge
This case was called from the calendar at the trial session of the Court on March 6, 2023, in Boston, Massachusetts. Before the Court was respondent's motion to dismiss for lack of prosecution, filed February 21, 2023. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and argued in support of the motion.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's motion to dismiss is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that petitioners are not entitled to an abatement of interest relating to income tax for the taxable year 2018.