Opinion
27674-22S
02-06-2024
DEYWIS G. AGUILAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy, Special Trial Judge
On December 7, 2023, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. On December 8, 2023, the Court issued an Order requesting Mr. Aguilar to file an objection, if any, to the Commissioner's Motion on or before January 8, 2024. The Commissioner filed a supplement to his Motion to correct an error regarding the taxable year at issue on February 1, 2024. Notwithstanding, Mr. Aguilar has not filed an objection or responded to the Court's attempts to schedule a conference call.
This case was called from the calendar for the trial session of the Court on February 5, 2024, for cases where New York, New York, was listed as the place of trial. There was no appearance by or on behalf of Mr. Aguilar. Counsel for the Commissioner appeared and was heard. Counsel for the Commissioner orally moved for a Motion to Dismiss for Lack of Prosecution on the basis that there has been no contact by or on behalf of Mr. Aguilar to resolve this case.
Upon due consideration of the foregoing, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's Motion to Dismiss for Failure to Prosecute, filed December 7, 2023, and as supplemented February 1, 2024, is denied. It is further
ORDERED that the Commissioner's oral Motion to Dismiss for Lack of Prosecution is granted, and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that, for taxable year 2021, there is a deficiency in income tax due from Mr. Aguilar in the amount of $10,032.00, and there is a penalty, pursuant to I.R.C. § 6662(a), in the amount of $39.20 due from Mr. Aguilar.