Opinion
33292-21S
03-01-2023
MAIYER FONT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy Special Trial Judge
On February 6, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. On February 7, 2023, the Court issued an Order requesting petitioner file an objection, if any, to respondent's motion on or before February 21, 2023.
This case was called from the calendar for the trial session of the Court on February 27, 2023, for cases where Miami, Florida, was listed as the place of trial. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard.
Upon due consideration of respondent's motion and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed February 6, 2023, is hereby granted and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that there is a deficiency due from petitioner for the taxable year 2018 in the amount of $2,943.00.