Williams v. Comm'r of Internal Revenue

Full title: JOYCE WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 20, 2023

No. 27881-21 (U.S.T.C. Jan. 20, 2023)

Opinion

27881-21

01-20-2023

JOYCE WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER OF DISMISSAL AND DECISION

Kathleen Kerrigan Chief Judge.

On November 1, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to tax year 2018 and a motion to dismiss for failure to properly prosecute. The Court served an order to show cause December 5, 2022. Petitioner has filed no response to respondent's motions or to the Court's order. Upon due consideration, it is

ORDERED that the Court's Order to Show Cause as it relates to respondent's motion to dismiss for lack of jurisdiction is made absolute and respondent's motion is granted, and this case is dismissed for lack of jurisdiction insofar as it relates to tax year 2018. It is further

ORDERED that the Court's Order to Show Cause as it relates to respondent's motion to dismiss for failure to properly prosecute is made absolute, and respondent's motion is granted, and this case is dismissed for failure to properly prosecute. It is further

ORDERED and DECDIED that for taxable year 2019 there is a deficiency in income tax and accuracy-related penalties due from petitioner in the respective amounts of $6581.00 and $1,316.00.