Opinion
14100-19S
11-04-2021
Ramon H. Albini & Cindy A. Albini Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos Special Trial Judge
This case was set on the calendar for the remote Trial Session of the Court at New York, New York, on November 1, 2021. On October 27, 2021, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. When this case was called from the calendar on November 1, 2021, there was no appearance by or on behalf of petitioners. Respondent appeared and was heard on the Motion to Dismiss.
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 is granted, and this case is dismissed. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the tax year 2017 in the amount of $10,385.00 and an accuracy related penalty due from petitioners for the tax year 2017 under I.R.C § 6662(d) in the amount of $2,077.00.