Opinion
26841-22
01-25-2024
CATHERINE KWIERAGA & STEVE GARGIULO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph Robert Goeke Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Prosecution, filed November 17, 2023, and the Court's Order to Show Cause, served November 21, 2023.
This case was called from the calendar at the Trial Session of the Court in San Diego, California on December 11, 2023. There was no appearance by or on behalf of the petitioners. Counsel for respondent appeared and was heard. On December 11, 2023, the Court received a letter from petitioners stating that they were ill and recently "diagnosed" with an unidentified illness. The trial clerk called petitioners and left a message and told them their case would be recalled on Thursday, December 14, 2023. This case was recalled on December 14, 2023. Again, there was no appearance by or on behalf of the petitioners. By Order served December 15, 2023, the Court directed petitioners on or before January 16, 2024, to file with the Court a written statement from the medical professional who diagnosed them verifying their illness for the week of December 11, 2023. Petitioners were advised that a failure to provide such a written statement may result in the granting of respondent's pending motion and a decision being entered in this case for the full deficiency and addition to tax. As of the service date of this Order of Dismissal and Decision, no response to the Court's Order has been received by or on behalf of the petitioners. On January 22, 2024, respondent filed with the Court a Status Report stating that they had not received any communication from petitioners, and respondent requested that their pending motion be granted. Upon due consideration of the foregoing and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed November 17, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED that the Court's Order to Show Cause, served November 21, 2023, is hereby made absolute. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2020 in the amount of $29,333.00; and
That there is a penalty under the provisions of I.R.C. § 6662(a) due from petitioners for the taxable year 2020 in the amount of $1,371.00.