Opinion
7309-22
08-11-2023
JUAN CARLOS MARTINEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL AND DECISION
Courtney D. Jones Judge
On June 22, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (Doc. 11). The Court then ordered petitioner to show cause, on or before July 18, 2023, why respondent's motion to dismiss should not be granted and a decision entered in this case. In its Order to Show Cause, the Court warned Mr. Martinez that failure to respond would likely result in the granting of respondent's motion and entry of a zero-deficiency decision as set forth at Exhibit A of respondent's motion. To this date, the Court has not received a response to its Order to Show Cause, objection to respondent's Motion to Dismiss for Lack of Prosecution, returned mail, or any other correspondence from petitioner.
Giving due regard to the representations contained in respondent's motion to dismiss, and due to Mr. Martinez's failure to respond to the Court's Order to Show Cause, and failure to otherwise prosecute this case, it is
ORDERED that the Court's June 23, 2023, Order to Show Cause (Doc. 12) is made absolute. It is further
ORDERED that respondent's aforementioned Motion to Dismiss, filed June 22, 2023, 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, nor overpayment due to, the petitioner for the taxable year 2020.