Opinion
124-20
12-08-2021
Kevin Dwayne White Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth A. Copeland Judge.
On October 12, 2021, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. By Order dated October 18, 2021, the Court set respondent's Motion to Dismiss for Failure to Properly Prosecute, filed October 12, 2021, for remote hearing at calendar call on November 1, 2021, and advised petitioner that failure to comply with the terms of the Order or failure to appear at the remote hearing on November 1, 2021, may result in the Court granting respondent's motion and entering an order and decision against him.
This case was called at the Court's remote Houston, Texas trial session on November 1, 2021. There was no appearance by or on behalf of petitioner. 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 Failure to Properly Prosecute, filed on October 12, 2021, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED that petitioner is not entitled to relief from joint and several liability under I.R.C. section 6015(f) for the taxable years 2013, 2014, and 2015, as set forth in the notice of determination, dated November 1, 2019, upon which this case is based.