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.