Opinion
8521-21
09-19-2024
ORDER OF DISMISSAL AND DECISION
Ronald L. Buch Judge.
This case was called from the calendar at the session of the Court at Atlanta, Georgia, on September 16, 2024, for hearing on the Commissioner's Motion to Dismiss for Failure to Properly Prosecute, filed August 26, 2024. There was no appearance by or on behalf of the petitioner. Counsel for the Commissioner appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute, filed August 26, 2024, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $5,246.00 and that there is a penalty due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6662 in the amount of $953.00.