Opinion
14148-23S
09-12-2024
CARLOS XAVIER DIAZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL 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 July 30, 2024. Respondent's motion was heard in Dallas, Texas, on September 9, 2024. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.
Premises considered, taking into account the representations contained in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced hearing, it is
ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2021, there is no deficiency in petitioner's federal income tax, that petitioner is not liable for an I.R.C. section 6662(a) penalty, and petitioner's federal income tax has not been overpaid.