Opinion
14733-22S
11-02-2023
PERWAR T. ALMISSOURI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos, Special Trial Judge.
By notice filed May 24, 2023, this case was set for trial at the Court's San Diego, California Trial Session for October 23, 2023. On September 29, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent asserted that petitioner failed to communicate as required by Tax Court rules. When this case was called from the calendar at the Court's San Diego, California Trial Session on October 23, 2023, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the motion. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 29, 2023, is granted, and this case is hereby dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner in the amount of $12,568.00 for the 2021 taxable year and a penalty pursuant to I.R.C. § 6676 in the amount of $2,513.60 for the 2021 taxable year.