Opinion
15479-21S
06-21-2023
TAVIN C. ARCHULETA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Ronald L. Buch, Judge.
This case was called from the calendar at the trial session of the Court at Salt Lake City, Utah, on June 20, 2023, for hearing on the Commissioner's Motion to Dismiss for Lack of Prosecution filed May 30, 2023. There was no appearance by or on behalf of Mr. Archuleta. Counsel for the Commissioner appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution filed May 30, 2023, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $5,075.00, and that there is no penalty due from petitioner for the taxable year 2019, under the provisions of I.R.C. section 6662(a).