Opinion
17162-22S
03-29-2024
GUILLERMO HERNANDEZ & ROSELIA HERNANDEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge.
For the reasons set forth in respondent's motion to dismiss for failure properly to prosecute, filed February 5, 2024, and because petitioners have failed to respond to the Order to Show Cause, served February 27, 2024, it is
ORDERED that the above-referenced Order to Show Cause is made absolute. It is further
ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2019, there is a $4,694 deficiency in petitioners' federal income tax, and petitioners are liable for a $929.80 I.R.C. section 6662(a) penalty; and for 2020, there is a $6,254 deficiency in petitioners' federal income tax, and petitioners are liable for a $1,250.80 I.R.C. section 6662(a) penalty.