Opinion
11389-23S
04-08-2024
CAROL J. BENSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
JENNIFER E. SIEGEL SPECIAL TRIAL JUDGE
On February 22, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. In the Court's February 23, 2024, Order setting the motion for hearing, we advised petitioner that "failure to attend the hearing could result in the entry of decision as requested in respondent's motion or other action as the Court deems appropriate." We reminded petitioner of this consequence during the conference call held with the parties on April 2, 2024.
The case was called from the calendar at the Bismarck, North Dakota Trial Session of the Court on April 4, 2024. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
For cause more fully appearing in the transcript of the hearing, and giving due regard to the representations contained in respondent's motion as well as the record of this case, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in Federal income tax due from petitioner in the amount of $2,838.00 for the taxable year 2021.