Opinion
10149-20
11-15-2021
Yon K. Chung & Tae S. Chung Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Richard T. Morrison, Judge
On November 8, 2021, respondent moved to dismiss this case for lack of prosecution. Respondent's motion states that petitioners have no objection to the granting of the motion.
Therefore, it is
ORDERED that respondent's November 8, 2021 motion to dismiss for lack of prosecution is granted. It is further
ORDERED and DECIDED that there are deficiencies in tax due from petitioners for the taxable years 2015 and 2016, in the amounts of $58,926 and $57,804, respectively; and
That there are no penalties due from petitioner under the provisions of I.R.C. section 6662(a), for the taxable years 2015 and 2016.