Opinion
7348-22
06-12-2023
DAMAURI C. RECIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL AND DECISION
Courtney D. Jones, Judge
On March 28, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 8). This case was called and recalled from the calendar at the New York City, New York trial session of the Court on April 24 and 25, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
The Court then ordered petitioner to show cause, on or before May 25, 2023, why respondent's motion to dismiss should not be granted and a decision entered against him for the amount and year set forth in respondent's Motion to Dismiss for Failure to Properly Prosecute (Doc. 11). To this date, the Court has not received a response to its Order to Show Cause, objection to respondent's Motion to Dismiss for Failure to Properly Prosecute, returned mail, or any other correspondence from petitioner. Giving due regard to the representations contained in respondent's motion to dismiss, and due to petitioner's failure to respond to the Court's Order to Show Cause, failure to appear for trial, and failure to otherwise prosecute this case, it is
ORDERED that the Court's April 27, 2023, Order to Show Cause is made absolute. It is further
ORDERED that respondent's March 28, 2023, Motion to Dismiss for Failure to Properly Prosecute is granted, and this case is dismissed for Failure to Properly Prosecute. It is further
ORDERED and DECIDED that there is a deficiency in Federal income tax due from petitioner in the amount of $4,954 for the taxable year 2019.