Opinion
20816-15S
10-11-2016
BORIS SAVILL MARTINEZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of prosecution, filed October 3, 2016, when the case was called from the calendar for trial in Los Angeles, California, and there was no appearance by or on behalf of petitioner.
Giving due regard to the representations contained in respondent's motion, and for cause set forth more fully in the transcript of the proceedings, it is
ORDERED that respondent's motion is granted and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2012, there is a $5, 628 deficiency in petitioner's Federal income tax;
that petitioner is liable for a $1, 266.30 I.R.C. §6651(a)(1) addition to tax;
that petitioner is liable for a $816.06 I.R.C. §6651(a)(2) addition to tax; and
petitioner is liable for a $100.89 I.R.C. §6654 addition to tax.