Opinion
14908-20
04-06-2022
ALEX L. APODACA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Juan F. Vasquez Judge
This case was called from the calendar for the remote trial session of the Court on March 28, 2022, for cases where Albuquerque, New Mexico, was listed as the place of trial. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner. On March 4, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Respondent has been unable to contact petitioner to determine whether he objects to the granting of the motion. The Court attempted to contact petitioner via telephone number and email but was unsuccessful. This case was recalled on March 30, 2022. Again, there was no appearance by or on behalf of petitioner.
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, filed March 4, 2022, is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner in the amount of $5, 225.00 for the taxable year 2019.