Opinion
12125-20
04-22-2022
JUAN A. MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Judge
This case was called from the calendar of the remote Trial Session of the Court at Omaha, Nebraska on April 18, 2022, for hearing on respondent's motion to dismiss for lack of prosecution, filed March 21, 2022. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that for the taxable year 2017 there is a deficiency in income tax due from petitioner in the amount of $6, 761 and no accuracy-related penalty due under I.R.C. § 6662(a).