Opinion
24393-22
04-05-2024
JING LUK & QINGYAN ZHAO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL AND DECISION
Courtney D. Jones, Judge
On January 31, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution. This case was called from the calendar of the Court's February 26, 2024, New York City, New York trial session. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard.
The Court then ordered petitioners to show cause, on or before March 18, 2024, why respondent's motion to dismiss should not be granted and a decision entered in this case. In its Order to Show Cause, the Court warned petitioners that failure to respond to it would likely result in the granting of respondent's motion and entry of decision against them. To this date, the Court has not received a response to its Order to Show Cause, objection to respondent's Motion to Dismiss for Lack of Prosecution, returned mail, or any other correspondence from petitioners.
Giving due regard to the representations contained in respondent's motion to dismiss, and due to petitioners' failure to respond to the Court's Order to Show Cause, failure to appear for trial, and failure to otherwise prosecute this case, it is
ORDERED that the Court's February 28, 2024, Order to Show Cause (Doc. 14) is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution (Doc. 11), filed January 31, 2024, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED: that there is a deficiency in income for the taxable year 2020, as set forth in the statutory notice dated August 22, 2022, due from petitioners as follows:
Year
Deficiency
Addition to Tax/Penalty I.R.C. § 6662
2020
$8,384.00
$1,677.00