Opinion
3211-21S
11-01-2022
KATE MORIAH ZIMMERMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Christian N. Weiler Judge
On August 25, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called and recalled from the calendar of the Court's St. Louis, Missouri, trial session on September 19, 2022, for hearing on respondent's Motion to Dismiss for Lack of Prosecution. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
The Court held in abeyance respondent's Motion to Dismiss for Lack of Prosecution and on September 26, 2022, issued an Order to Show Cause directing petitioner to file a response to show cause in writing why the Court should not grant respondent's Motion to Dismiss for Lack of Prosecution. Petitioner did not respond to the Court's Order.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause, dated September 26, 2022, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed August 25, 2022, is granted, and this case is dismissed. It is further
ORDERED AND DECIDED that there is a deficiency in federal income tax due from petitioner in the amount of $3,503.00 for the taxable year 2018.