Opinion
12000-19S
10-19-2021
Mian K. Javed & Saima Zaheer Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Peter J. Panuthos Special Trial Judge.
By Order dated October 26, 2020, this case was calendared for trial on the Court's November 16, 2020, Los Angeles, California remote trial calendar. On November 10, 2020, respondent filed a Motion To Dismiss For Failure To Properly Prosecute. On November 13, 2020, respondent advised the Court that petitioner (Mian K. Javed) was temporarily incapacitated. By Order dated November 13, 2020, the Court continued this case from the November 16, 2020, Los Angeles, California trial session and jurisdiction was retained by the undersigned.
On February 3, 2021, and April 13, 2021, the Court issued Orders providing petitioners an opportunity to file an objection, if any, to respondent's motion. There was no objection filed by or on behalf of petitioners. On August 30, 2021, the Court issued an Order to Show Cause, by September 30, 2021, as to why respondent's Motion To Dismiss For Failure To Properly Prosecute, filed November 10, 2020, should not be granted. There has been no response from or on behalf of petitioners. Thus, the Court will grant respondent's motion.
Premises considered, it is
ORDERED that respondent's Motion To Dismiss For Failure To Properly Prosecute, filed November 10, 2020, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the 2016 tax year in the amount of $5,790; and
That there is no penalty due from petitioners for the tax year 2016, under the provisions of I.R.C. section 6662(a).