Opinion
20475-22S
09-29-2023
MAXIMILIANO BEAS & KARLA M. TORRES DE BEAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos Special Trial Judge
On September 25, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (Index #15). On September 25, 2023, this case was called from the calendar at the Trial Session of the Court at San Francisco, California. There was no appearance by or on behalf of petitioners. Respondent's counsel appeared and was heard.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed September 25, 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 petitioners in the amount of $3,960.00 for the 2019 taxable year.