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.