Opinion
14039-20S
10-01-2021
Ricardo J. Ceja, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden, Special Trial Judge.
This case was calendared for trial at the September 27 2021, Atlanta, Georgia Remote Trial Session of the Court. On September 3, 2021, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute.
This case was called at the Remote Trial Session of the Court at Atlanta, Georgia on September 27, 2021. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. At that time it was decided to recall the case later in the week in an effort to give petitioner a chance to appear. This case was recalled on September 29, 2021. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the Motion. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is hereby
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed September 3, 2021, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that petitioner is liable for a deficiency in income tax for the taxable year 2017 in the amount of $6, 883; and
That there is not any accuracy-related penalty due from petitioner for the taxable year 2017, under the provisions of I.R.C. section 6662(a).
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