Opinion
13023-19S
03-03-2022
Francisco Javier Hernandez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Richard T. Morrison Judge.
On November 29, 2021, this case was called from the calendar of the Court's remote November 29, 2021, Los Angeles, California. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. At that time, respondent orally moved that the Court dismiss this case for lack of prosecution and enter a decision that there is no deficiency due from petitioner for the taxable year 2016. The Court ordered petitioner to show cause, on or before December 29, 2021, why respondent's motion should not be granted.
As of the date of this Order of Dismissal and Decision, no response has been received by or on behalf of petitioner.
Upon due consideration, it is
ORDERED that respondent's November 29, 2021 oral motion to dismiss for lack of prosecution is granted. It is further
ORDERED that the Court's December 8, 2021 Order to Show Cause is made absolute. It is further
ORDERED and DECIDED that there is no deficiency due from petitioner for the taxable year 2016; and
That there is no penalty due from petitioner for the taxable year 2016, under the provisions of I.R.C. section 6662(a).