Opinion
18864-21
10-25-2022
FRED C. FIERO & TERESA GAMBINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Courtney D. Jones Judge.
On September 8, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (Doc. 8). When this case was called from the calendar for trial at the session of the Court on September 19, 2022, in New York City, New York, there was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard. The Court ordered petitioner to show cause in writing, on or before October 19, 2022, why respondent's Motion should not be granted. Petitioners failed to respond to the Court's Order.
Upon due consideration and for cause, it is
ORDERED that the Court's September 19, 2022, Order to Show Cause is hereby made absolute. It is further
ORDERED that respondent's aforementioned Motion 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 petitioners for tax year 2018 in the amount of $8,444.00 and a penalty for tax year 2018, under the provisions of I.R.C. § 6662(a), in the amount of $1,688.00, as reduced from the amount proposed in the statutory notice, dated February 16, 2021, upon which this case is based.