Opinion
9882-21
02-14-2023
ALEXANDER ESPINOZA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Ronald L. Buch Judge.
This case was called from the calendar at the trial session of the Court at Phoenix, Arizona on February 13, 2023, for hearing on the Commissioner's Motion to Dismiss for Failure to Properly Prosecute filed January 6, 2023. There was no appearance by or on behalf of Mr. Espinoza. Counsel for the Commissioner appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute filed January 6, 2023, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $7,263.00; and that there is a penalty due from petitioner for the taxable year 2019, under the provisions of I.R.C. section 6662(a), in the amount of $162.80.