Opinion
641-20
07-19-2022
EDWARD C. FRIAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda, Judge
This case was continued from the Court's November 2020 New York, New York, remote trial session, and jurisdiction was retained by the undersigned.
On September 27, 2021, the Commissioner filed a motion to dismiss for lack of prosecution and has since made subsequent supplements to the motion to dismiss. On June 10, 2022, the Court issued an Order to Show Cause, with additional service on petitioner Edward C. Frias' next of kin, Yarilyn Frias, directing Mr. Yarilyn Frias to show cause in writing as to why the Court should not grant the motion to dismiss for lack of prosecution, as supplemented on or before July 8, 2022. Mr. Yarilyn Frias did not file anything with the Court. Therefore, it is
ORDERED that the Court's Order to Show Cause served on June 10, 2022, is hereby made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution, as supplemented, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2017 and that there is no penalty due from petitioner under the provisions of I.R.C. § 6662 for the taxable year 2017.