Opinion
14736-20S
03-28-2022
Justin A. Martinez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth A. Copeland, Judge.
On February 8, 2022, respondent filed with the Court Respondent's Motion to Dismiss for Lack of Prosecution. By Order dated February 11, 2022, the Court directed petitioner by March 21, 2022, to serve on respondent and file with the Court a response to respondent's Motion to Dismiss for Lack of Prosecution. The Court cautioned petitioner that failure to respond as required by the Court's Order may be deemed consent to the relief sought in respondent's motion. To date, petitioner has filed no response. The Court set respondent's Motion to Dismiss for Lack of Prosecution, filed February 8, 2022, for Hearing at the calendar call during the Court's March 21, 2022, Indianapolis, Indiana Trial Session at 10:00 a.m. ET on Monday, March 21, 2022.
This case was called from the calendar at the Court's Indianapolis, Indiana trial session on March 21, 2022. There was no appearance by or on behalf of petitioner. Respondent appeared and was heard. After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed on February 8, 2022, is granted, and this case is dismissed. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $3,570.00; and due to concessions by respondent, that there are no additions to tax due from petitioner for the taxable year 2019, under the provisions of I.R.C. § 6662(a)