Opinion
7125-20S
08-03-2021
Steven Lee Williams & Chelsey Elissa Williams Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Christian N. Weiler Judge.
On May 10, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution, whereby respondent's counsel advised the Court that he had no communications with petitioners despite repeated attempts to do so.
This case was called from the calendar for the remote Trial Session of this Court in Los Angeles, California on June 7, 2021, and then later recalled at the Court's remote Trial Session on June 7, 2021. There was no appearance by or on behalf of petitioners when the case was called and recalled from the calendar by the Court.
At the recall of this case on June 7, 2021, respondent's counsel appeared and was heard regarding respondent's filed Motion to Dismiss for Lack of Prosecution. At the conclusion of the June 7, 2021 hearing, the Court took respondent's Motion to Dismiss for Lack of Prosecution under advisement.
On June 8, 2021, this Court issued an Order to Show Cause to petitioners to file a response to respondent's Motion to Dismiss for Lack of Prosecution. To date, no response from petitioners has been received.
Upon due consideration and for cause, it is hereby
ORDERED that the Court's Order to Show Cause, dated June 8, 2021, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed on May 10, 2021, is granted and this case is dismissed for lack of prosecution as to the petitioners. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for tax year 2017 in the amount of $9, 889.00.