Opinion
12524-20
03-09-2022
Rene Bojorquez De Leon Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Emin Toro, Judge.
On February 10, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 7) and moved the Court to find in its order that "there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2018; and that there is no penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6662(a), which reflects a full concession by respondent of all issues in this case." By Order served February 14, 2022, petitioner was directed to file a response to respondent's motion on or before February 22, 2022. By the same Order, respondent's motion was set for hearing during the Court's March 7, 2022, Dallas, Texas, trial session. To date, the Court has not received from petitioner a response to respondent's motion.
Court personnel have attempted unsuccessfully to reach petitioner.
On March 7, 2022, the case was called from the calendar during the Court's Dallas, Texas, trial session. Counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioner. Upon due consideration, and for reasons more fully appearing in the transcript of the proceeding, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed February 10, 2022, is granted, and this case is dismissed for lack of proper prosecution by petitioner. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2018; and
That there is no penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. § 6662(a).