Opinion
12786-22S
06-14-2023
VIRGINIA GALINDO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth Crewson Paris Judge
On May 5, 2023, docket entry 15, respondent filed a Motion to Dismiss for Lack of Prosecution which requests that the Court dismiss this case for lack of prosecution and find in its order that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $4,200.00.
This case was called from the calendar at the Court's Omaha, Nebraska Trial Session on May 8, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. The Court directed respondent to serve the Motion to Dismiss for Lack of Prosecution and file a certificate of service with respect to just-referenced Motion to Dismiss for Lack of Prosecution indicating that service of such has been made on petitioner Virginia Galindo, and took respondent's Motion under advisement.
On May 9, 2023, docket entry 16, respondent complied with the Court's direction and filed with the Court a Status Report indicating service of respondent's Motion to Dismiss for Lack of Prosecution on petitioner and attaching a copy of the UPS Tracking Records of service on petitioner thereto.
By Order dated May 11, 2023, docket entry 18, the Court directed petitioner, on or before June 7, 2023, to file a written response to the Court's Order showing cause why respondent's Motion to Dismiss for Lack of Prosecution, filed May 5, 2023, docket entry 15, should not be granted and a decision entered against petitioner for the amount and year set forth in respondent's Motion. The Court advised petitioner that failure to respond to the Order to Show Cause could result in the dismissal and an entry of decision of this case as requested in respondent's motion.
In addition, the Court directed the petitioner, on or before June 7, 2023, to file a notice of change of address, advising the Court of petitioner's current mailing address.
As there has been no response from Ms. Galindo to respondent's Motion or otherwise, the Court will grant respondent's Motion to Dismiss for Lack of Prosecution, filed May 5, 2023, docket entry 15.
After due consideration, and for cause, it is
ORDERED that the Court's Order to Show Cause, issued May 11, 2023, docket entry 18, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed May 5, 2023, docket entry 15, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the 2019 taxable year in the amount of $4,200.00.