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WALQUIST v. COMMISSIONER

Docket No. 25257-17.

152 T.C. 61 (2019)

152 T.C. No. 3

CRAIG S. WALQUIST AND MARIA L. WALQUIST, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 25, 2019.

Attorney(s) appearing for the Case

Craig S. Walquist and Maria L. Walquist, pro sese.

Ryan Z. Sarazin and Bartholomew Cirenza, for respondent.

OPINION

With respect to petitioners' Federal income tax for 2014, the Internal Revenue Service (IRS or respondent) determined a deficiency of $13,832 and an accuracy-related penalty of $2,766. Currently before the Court is respondent's motion to dismiss for lack of proper prosecution by petitioners. We will grant the motion...

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