Opinion
23381-22
11-15-2023
JUAN LOPEZ & ESPERANZA LOPEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
James S. Halpern, Judge
On October 6, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Motion). The Court issued an Order to Show Cause on October 19, 2023, for petitioners to file a written response, on or before October 25, 2023, as to why the Court should not grant respondent's Motion. Petitioners having failed to respond, it is
ORDERED that the Court's October 19, 2023, Order to Show Cause, is hereby made absolute. It is further
ORDERED that respondent's October 6, 2023, Motion to Dismiss for Failure to Properly Prosecute is granted. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioners for taxable year 2020 in the amount of $2,000.00.