Opinion
18265-22S
11-02-2023
MICHAEL A. MUECA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos Special Trial Judge.
By notice dated May 24, 2023, this case was set for trial at the Court's San Diego, California Trial Session commencing October 23, 2023. When this case was called from the calendar at the Court's San Diego, California Trial Session on October 23, 2023, there was no appearance by or on behalf of petitioner. On October 23, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. When the case was recalled on October 24, 2023, 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 Lack of Prosecution, filed October 23, 2023, is granted, and this case is hereby dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner in the amount of $2,894.00 for the 2019 taxable year.