Opinion
12055-23S
04-11-2024
JUAN C. GONZALEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos, Special Trial Judge
By Notice served December 5, 2023, this case was calendared for trial at the Court's San Francisco, California trial session commencing April 2, 2024 When this case was called from the calendar on April 2, 2024, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard, and on April 3, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution.
In his Motion, respondent's counsel advises that petitioner has not responded to repeated attempts at communication and that petitioner has not provided any documents or information concerning the merits of his case. The Notice of Trial and Standing Pretrial Order issued in this case make clear that failure to communicate and failure to appear may result in dismissal. 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 April 3, 2024, is granted, and this case is hereby dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2020 in the amount of $2,500.00.