Opinion
3776-21S
03-29-2022
RICARDO ALBERTO MALDONADO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Ronald L. Buch Judge.
This case was called from the calendar at the Trial Session of the Court at San Antonio, Texas on March 28, 2022. There was no appearance by or on behalf of Mr. Maldonado. Counsel for the Commissioner appeared and explained that Mr. Maldonado was the apparent victim of identity theft. The Commissioner moved that this case be dismissed for lack of prosecution and that the Court enter a decision of no deficiency for Mr. Maldonado. After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed March 28, 2022, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2018; and that there is no penalty due from petitioner for the taxable year 2018, under the provisions of I.R.C. section 6662(a).