Opinion
11619-22
06-01-2023
RAYMOND BOLIVAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Juan F. Vasquez Judge
On May 1, 2023, counsel for respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. This case was called and recalled from the calendar for the trial session of the Court on May 22, 2023, and recalled on May 24, 2023, for cases where Los Angeles, California, was listed as the place of trial. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. 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 Lack of Prosecution, filed on May 1, 2023, is granted, and this case is dismissed. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $8,986.00 and additions to tax due from petitioner for the taxable year 2018 under I.R.C. § 6651(a)(1) in the amount of $2,021.85, under I.R.C. § 6651(a)(2) in the amount of $1,707.34, and under I.R.C. § 6654(a) in the amount of $291.37 as set forth in the notice of deficiency issued to petitioner on February 22, 2022.