Opinion
2203-22S
02-14-2023
MISAEL DE JESUS PEREZ MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos Special Trial Judge
On January 13, 2023, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. When this case was called from the calendar for the Trial Session of the Court at New York, New York on February 6, 2023, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the motion. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed on January 13, 2023, is granted, and this case is hereby dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner in the amount of $1,800.00 for the 2020 taxable year; and
That there is an accuracy related penalty under I.R.C. § 6676 due from petitioner in the amount of $563.80.