Opinion
18955-19
12-07-2021
Hector Guerrero & Monica Guerrero Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth A. Copeland, Judge
On July 15, 2021, respondent filed with the Court Respondent's Motion to Dismiss for Lack of Prosecution.
This case was called at the Court's remote Houston, Texas trial session on November 1, 2021. There was no appearance by or on behalf of petitioners. Respondent appeared and was heard.
After 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 on July 15, 2021, 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 petitioners for the taxable year 2017 in the amount of $22,375.00; and
That there is a penalty due from petitioners for the taxable year 2017, under the provisions of I.R.C. section 6662(a), in the amount of $4,475.00.