Opinion
1869-21S
08-11-2022
FERNANDO GARCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
By Order served May 26, 2022, petitioner's oral motion for continuance was granted, jurisdiction was retained by the undersigned, petitioner was directed, on or before June 22, 2022, to submit documents to respondent, and the parties were directed, on or before July 7, 2022, to submit stipulated decision documents or file a joint status report.
On July 7, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (motion to dismiss). Respondent's motion to dismiss indicates that since the May 26, 2022, Order petitioner has been unresponsive to phone calls and email messages. Petitioner's views on the granting of the motion are unknown.
By Order served July 13, 2022, the Court directed petitioner, on or before July 27, 2022, to file a response to respondent's motion to dismiss and that failure to comply to the Order may result in the granting of respondent's motion to dismiss. Petitioner failed to respond. Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed July 7, 2022, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in Federal income tax due from petitioner for the taxable year 2017 in the amount of $6,816.00; and
That there is not any accuracy-related penalty due from petitioner for the taxable year 2017, under the provisions of I.R.C. § 6662(a).