Opinion
37247-21S
02-14-2023
ADRIAN A. CONTRERAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of prosecution, filed January 20, 2023, and respondent's motion for continuance, filed February 7, 2023, both heard on February 13, 2023, when the case was called from the calendar for trial during the Houston, Texas, trial session of the Court. The parties appeared and were heard. Respondent then made an oral motion for entry of decision.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion to dismiss for lack of prosecution, and respondent's motion for continuance are denied as moot. It is further
ORDERED that respondent's oral motion for entry of decision is granted. It is further
ORDERED and DECIDED that for 2018, there is no deficiency in petitioner's federal income tax, and petitioner's federal income tax has not been overpaid.