Opinion
37509-21
04-23-2024
LONGINOS CASTRO & MARIA LOPEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Cary Douglas Pugh, Judge
This case was called from the calendar of the Court's San Franciso, California trial session on April 22, 2024, for hearing on respondent's Motion to Dismiss for Failure to Properly Prosecute filed on April 1, 2024. Petitioners appeared and conceded to the deficiency listed in respondent's motion. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed on April 1, 2024, is denied as moot. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2019 in the amount of $32,131.12.