Opinion
7300-22
06-01-2023
JOSE URIEL RAMOS MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Richard T. Morrison, Judge.
On May 8, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute.
This case was called from the calendar of the Court's May 30, 2023 Tampa, Florida trial session. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard on the Motion to Dismiss for Failure to Properly Prosecute.
After 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 May 8, 2023, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED that there is a deficiency in tax due from the petitioner for the taxable year 2020 in the amount of $10,971; and
That there is a penalty due from the petitioner for the taxable year 2020, under the provisions of I.R.C. § 6676, in the amount of $2,577.20.