Opinion
12295-23
04-22-2024
MULUALEM H. HALEFOM & RUTH B. AYELE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
James S. Halpern Judge.
By Notice served December 27, 2023, this case was calendared for trial on the Court's San Diego, California trial calendar which commenced on April 15, 2024. On March 22, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution.
This case was called from the calendar of the Court's San Diego, California trial session on April 15, 2024. There was no appearance by or on behalf of the petitioners. Counsel for respondent appeared and was heard. 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 March 22, 2024, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is due from petitioners a deficiency in tax in the amount of $8,958.00 for taxable year 2020. It is further
ORDERED AND DECIDED that there is a penalty due from petitioners in the amount of $1,791.60 for the taxable year 2020, under the provisions of I.R.C. section 6662(a). It is further
ORDERED AND DECIDED that there is due from petitioners a deficiency in tax in the amount of $12,116.00 for taxable year 2021. It is further
ORDERED AND DECIDED that there is a penalty due from petitioners in the amount of $2,423.20 for the taxable year 2021, under the provisions of I.R.C. section 6662(a).