Opinion
5976-23S
04-30-2024
SANTOS I. HERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Zachary S. Fried Special Trial Judge.
This case for the redetermination of a deficiency is before the Court on respondent's Motion to Dismiss for Failure to Properly Prosecute, filed April 8, 2024, and heard on April 29, 2024, when the case was called from the calendar for trial during the Philadelphia, Pennsylvania trial session of the Court. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceeding, it is
ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2021, there is a $5,214 deficiency in petitioner's federal income tax, and petitioner is liable for a $1,042.80 I.R.C. section 6662(a) penalty.