Opinion
9483-22
07-31-2023
ISRAEL NOE PENA BUENROSTRO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Mark V. Holmes, Judge
This case was on the May 1, 2023 trial calendar for San Francisco, California. When we called the case, Mr. Buenrostro did not appear and the IRS moved to dismiss it for lack of prosecution. But the IRS also says that it no longer thinks that Mr. Buenrostro has a deficiency in this tax bill. This meant that if the Court dismissed the case, it would enter a decision that there is no deficiency. We noted that it would be very unusual if Mr. Buenrostro disagreed with this, but gave him to a chance to do so if he wished. It is no surprise that a check of the Court's docket showed that he did not disagree with winning his case. It is therefore
ORDERED that the Court's May 4, 2023 order to show cause is made absolute and it is also
ORDERED that respondent's May 1, 2023 motion to dismiss the case for lack of prosecution is granted. It is also
ORDERED and DECIDED that there no deficiency in income tax, or penalty, due from petitioner for tax year 2018.