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Chavez v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 8698-22 (U.S.T.C. Mar. 8, 2023)

Opinion

8698-22

03-08-2023

JORGE CHAVEZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL AND DECISION

Tamara W. Ashford Judge

This case was called from the calendar for the remote Trial Session of the Court commencing on February 27, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. On March 2, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. Upon due consideration of the record and for cause more fully appearing in the transcript of the proceeding, it is hereby

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed March 2, 2023, is granted and this case is dismissed for lack of prosecution. It is further

ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the 2018 taxable year. It is further

ORDERED and DECIDED that there is no addition to tax due from petitioner under I.R.C. § 6651(a)(1) or I.R.C. § 6651(a)(2) for the 2018 taxable year.

The aforementioned amounts represent reduced liabilities from those set forth in the March 7, 2022, notice of deficiency issued to petitioner for the 2018 taxable year.


Summaries of

Chavez v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 8698-22 (U.S.T.C. Mar. 8, 2023)
Case details for

Chavez v. Comm'r of Internal Revenue

Case Details

Full title:JORGE CHAVEZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 8, 2023

Citations

No. 8698-22 (U.S.T.C. Mar. 8, 2023)