Flores v. Comm'r of Internal Revenue

Full title: MANUEL MACIAS FLORES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Dec 7, 2023

No. 37657-21 (U.S.T.C. Dec. 7, 2023)

Opinion

37657-21

12-07-2023

MANUEL MACIAS FLORES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Diana L. Leyden Special Trial Judge.

ORDER OF DISMISSAL AND DECISION

Diana L. Leyden Special Trial Judge.

This case was called from the calendar of the Court's Phoenix, Arizona, trial session on December 4, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. At calendar call, respondent lodged a Motion to Dismiss for Lack of Prosecution where they conceded the deficiency and penalties pursuant to the Notice of Deficiency upon which this case is based. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed December 4, 2023, is granted, and this case is dismissed for lack of prosecution. It is further

ORDERED AND DECIDED that there is not any deficiency in federal income tax due from Petitioner for the taxable year 2020, and

That there is not any accuracy-related penalty due from Petitioner for the taxable year 2020 under the provisions of I.R.C. § 6662(a).