Benitez v. Comm'r of Internal Revenue

Full title: Carlos A. Benitez Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 17, 2022

No. 14440-20S (U.S.T.C. Mar. 17, 2022)

Opinion

14440-20S

03-17-2022

Carlos A. Benitez Petitioner v. Commissioner of Internal Revenue Respondent

Lewis R. Carluzzo Chief Special Trial Judge

ORDER OF DISMISSAL AND DECISION

Lewis R. Carluzzo Chief Special Trial Judge

This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of prosecution, filed February 18, 2022, and heard on March 14, 2022, when the case was called from the calendar for trial during the Los Angeles, California, trial session of the Court. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.

Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is

ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further

ORDERED and DECIDED that for 2018, there is no deficiency in petitioner's Federal income tax, and petitioner's Federal income tax has not been overpaid. 1