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Loya v. Comm'r of Internal Revenue

United States Tax Court
Jan 11, 2023
No. 8571-20 (U.S.T.C. Jan. 11, 2023)

Opinion

8571-20

01-11-2023

UBALDO LOYA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL AND DECISION

TRAVIS A. GREAVES, JUDGE

This case was called from the calendar of the Court's January 9, 2023, El Paso, Texas remote trial session. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard.

On December 6, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. Petitioner has not filed any response to respondent's Motion despite the Court's Order issued December 28, 2022.

After due consideration and for cause more fully appearing in the transcripts of the proceeding, it is

ORDERED that the Order to Show Cause issued December 28, 2022, is discharged. It is further

ORDERED that respondent's Motion is granted and this case is dismissed for lack of prosecution. It is further

ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $3,480.


Summaries of

Loya v. Comm'r of Internal Revenue

United States Tax Court
Jan 11, 2023
No. 8571-20 (U.S.T.C. Jan. 11, 2023)
Case details for

Loya v. Comm'r of Internal Revenue

Case Details

Full title:UBALDO LOYA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jan 11, 2023

Citations

No. 8571-20 (U.S.T.C. Jan. 11, 2023)