Opinion
21721-21
06-30-2023
ADLER MANJARES & THERESA MARTILLANO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
CHRISTIAN N. WEILER JUDGE
On May 15, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution in a Reduced Amount. This case was called from the calendar of the Court's New York City, New York, May 15, 2023, trial session. There was no appearance by or on behalf of the petitioners. Respondent appeared and was heard.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, jurisdiction was retained by the undersigned and respondent's Motion to Dismiss was taken under advisement.
By Order served on May 19, 2023, petitioners were ordered to show cause in writing as to why respondent's Motion to Dismiss should not be granted, and a decision entered for respondent for the amounts and year set forth in respondent's motion. To date, no response from petitioners has been received.
Considering the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution in a Reduced Amount, dated May 15, 2023, is granted and the Court's Order to Show Cause dated May 19, 2023, is hereby made absolute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax and penalty due from petitioners for the taxable year 2018 as follows:
Year Deficiency Addition to Tax/Penalty I.R.C. § 6662(a)
2018 $2,072.00 $414.00