Opinion
478-22
05-10-2023
JOSE H RDZ, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL AND DECISION
PATRICK J. URDA, JUDGE
This case was called during the Court's March 27, 2023, Houston, Texas trial session. There was no appearance by petitioner Jose H. RDZ, Inc. or anyone on its behalf. Counsel for the Commissioner appeared and was heard. The Court set this case for recall the following day.
On March 28, 2023, this case was recalled from the calendar. Again, neither petitioner nor any representative appeared. Counsel for the Commissioner appeared and filed a motion to dismiss for lack of prosecution. The Court subsequently issued an Order to Show Cause directing petitioner to file a response in writing why the Court should not grant the Commissioner's motion to dismiss for lack of prosecution and enter a decision in favor of the Commissioner. Petitioner filed no response.
The Court has attempted to contact petitioner multiple times both by telephone and mail, but has been unable to make contact. Given this course of conduct, we conclude that petitioner either no longer wishes to contest this case or has failed to provide current contact information to the Court, as required by our Rules of Practice and Procedure. Either provides sufficient grounds to dismiss this case.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause, served on April 3, 2023, is hereby made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution, filed March 28, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that the individuals listed in Table 1 attached to the Notice of Employment Tax Determination Under I.R.C. § 7436, dated October 18, 2021, are classified as employees of petitioner for the purposes of federal employment taxes under Subtitle C of the Internal Revenue Code with respects to periods ending March 31, 2018, through December 31, 2018, and the calendar year 2018;
That petitioner is not entitled to treatment under section 530 of the Revenue Act of 1978, as amended, for the periods ending March 31, 2018, through December 31, 2018, and the calendar year 2018; and
That the proper amount of federal employment tax, additions to tax, and penalties under the above determination due from petitioner is as shown below:
| Quarterly Tax Period Ended | Calendar Year | ||||
| Type of Tax | Mar. 31, 2018 | Jun. 30, 2018 | Sept. 30, 2018 | Dec. 31, 2018 | 2018 |
| FICA | $32,082 | $45,125 | $31,056 | $25,954 | |
| ITW | $6,399 | $9,348 | $6,379 | $5,684 | |
| FUTA | $10,966 | ||||
| $8,658 | $12,256 | $8,423 | $7,119 | $2,468 | |
| $6,349 | $8,171 | $5,054 | $3,797 | $1,316 | |
| $2,556 | $3,559 | $2,455 | $2,051 | $1,097 |