Opinion
20504-22S
01-03-2024
GERARDO CORDERO & MAILYN CORDERO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy Special Trial Judge
This case was calendared for trial at the Court's October 30, 2023, Philadelphia, Pennsylvania, trial session. On August 24, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution (Motion). In his Motion, the Commissioner stated that petitioners were nonresponsive to his communication attempts to resolve this case. The Court ordered petitioners to file a response to the Motion on or before September 25, 2023. Petitioners have not filed a response or an objection to the Motion.
After a Court-initiated conference with the parties on October 24, 2023, the Commissioner filed a Motion for Continuance the next day. By Order served October 26, 2023, the Court granted the Motion for Continuance to allow the parties an opportunity to discuss and possibly resolve this case.
On December 27, 2023, the Commissioner filed a Status Report stating that during a conference call between the parties only, on November 29, 2023, petitioners' representative agreed to concede petitioners' case in full. Thereafter, the Commissioner sent a proposed stipulated decision to petitioners for their review and execution. As of the filing of this Order of Dismissal and Decision, petitioners failed to file a response to the Commissioner's Motion, file a status report as directed by the Court on October 26, 2023, or execute the proposed stipulated decision.
Upon due consideration of the Commissioner's Motion and for cause, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed August 24, 2023, is hereby granted and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that, for the taxable year 2020, there is due from petitioners a deficiency in income tax in the amount of $6,140.00, and a penalty, pursuant to I.R.C. § 6676, in the amount of $1,383.00.