Bello v. Comm'r of Internal Revenue

Full title: ZULAY BELLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 7, 2023

No. 12886-22 (U.S.T.C. Dec. 7, 2023)

Opinion

12886-22

12-07-2023

ZULAY BELLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER OF DISMISSAL AND DECISION

Kathleen Kerrigan Chief Judge.

On November 13, 2023, docket entry 20, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute which requests the Court dismiss this case for failure to properly prosecute and find in its order that there is a deficiency in the amount of $4,573.00 and that there is an overpayment due to Petitioner in the amount of $1,108.00 for tax year 2020.

On November 17, 2023, docket entry 21, the Court issued an Order to Show Cause, directing petitioner, on or before November 30, 2023, to show cause in writing, why respondent's Motion to Dismiss for Failure to Properly Prosecute, filed November 13, 2023, docket entry 20, should not be granted and why this case should not be dismissed for failure to properly prosecute and a decision entered against petitioner for the amount and year set forth in respondent's above-referenced motion. The Court reminded petitioner that failure to comply with this Order showing cause with this Court why respondent's Motion to Dismiss for Failure to Properly Prosecute should not be granted could result in this case being dismissed for failure to properly prosecute. To date, petitioner has filed no response to the Court's Order to Show Cause.

This case was called from the calendar at the remote Standalone Trial Session of the Court on December 4, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.

After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that the Court's Order to Show Cause, issued November 17, 2023, docket entry 21, is hereby made absolute. It is further

ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed November 13, 2023, docket entry 20, is granted, and this case is dismissed. It is further

ORDERED AND DECIDED that there is a deficiency in income tax in the amount of $4,573.00, due from petitioner for the taxable year 2020; and that there is an overpayment in income tax in the amount of $1,108.00, due to petitioner for the taxable year 2020.