Opinion
36502-21S
03-01-2023
GREGG PAUL APONTE & AMARILYS CAMILO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy Special Trial Judge
On February 6, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. On February 8, 2023, the Court issued an Order requesting the petitioners to file an objection, if any, to respondent's motion on or before February 21, 2023.
This case was called from the calendar for the trial session of the Court on February 27, 2023, for cases where Miami, Florida, was listed as the place of trial. There was no appearances by or on behalf of the petitioners. Counsel for respondent appeared and were heard. For this purpose, Daniela Curiel, a third-year law student at the St. Thomas University Benjamin L. Crump College of Law and extern for respondent, was specially recognized pursuant to Rule 24(a)(4)(B) of the Tax Court's Rules of Practice and Procedure. 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 February 6, 2023, is granted and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that, for taxable year 2018, there is a deficiency due from petitioner in the amount of $9,030.00, and that there is no accuracy-related penalty, pursuant to I.R.C. § 6662(a), due from petitioner.