Opinion
6823-23S
06-05-2024
DOMINIC AVESTRUZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Jennifer E. Siegel Special Trial Judge.
This case was calendared at the trial session of the Court scheduled to commence in San Diego, California on June 3, 2024. On May 9, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. In the Court's May 16, 2024, Order setting the motion for hearing, we advised petitioner that failure to attend the hearing could result in the entry of decision as requested in respondent's motion. Despite this warning, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
For cause more fully appearing in the transcript of the hearing, and giving due regard to the representations contained in respondent's motion, as well as the record of this case, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in petitioner's 2021 federal income tax of $4,847.