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Chao v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 1630-21 (U.S.T.C. Nov. 14, 2022)

Opinion

1630-21

11-14-2022

MIGUEL CHAO & LILIANA CHAO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL AND DECISION

Juan F. Vasquez, Judge

This case was called from the calendar for the New York, New York, trial session of the Court on October 31, 2022. There were no appearances by or on behalf of petitioners. Counsel for respondent appeared and was heard.

On October 7, 2022, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. On October 14, 2022, respondent filed a First Supplement to Motion to Dismiss for Failure to Properly Prosecute. 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 Failure to Properly Prosecute, filed October 7, 2022, supplemented October 14, 2022, is granted, and this case is dismissed. It is further

ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the tax year 2015 in the amount of $4,247.00 and an addition to tax due from petitioners for the tax year 2015 under I.R.C. § 6651(a)(1) in the amount of $774.00, as set forth in the notice of deficiency issued to petitioners on December 15, 2020.


Summaries of

Chao v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2022
No. 1630-21 (U.S.T.C. Nov. 14, 2022)
Case details for

Chao v. Comm'r of Internal Revenue

Case Details

Full title:MIGUEL CHAO & LILIANA CHAO, Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 14, 2022

Citations

No. 1630-21 (U.S.T.C. Nov. 14, 2022)