Opinion
10330-21
03-21-2023
KENNETH W. MCAFEE & BARBARA K. MCAFEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Juan F. Vasquez, Judge.
On August 15, 2022, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. This case was called from the calendar at the remote trial session of the Court on September 6, 2022, for cases where Los Angeles, California, was listed as the place of trial. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard. The Court ordered petitioners to show cause in writing, on or before October 6, 2022, why respondent's Motion should not be granted. Petitioners failed to respond to the Court's Order.
Upon due consideration and for cause, it is
ORDERED that the Court's September 8, 2022, Order to Show Cause is hereby made absolute. It is further
ORDERED that respondent's aforementioned Motion is granted and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2018 in the amount of $4,930.00.