Opinion
19874-22S
12-08-2023
ARTURO DANIEL MERINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
On October 31, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution (motion), moving that the Court dismiss this case and enter a decision against the petitioner pursuant to the Notice of Deficiency upon which this case is based. This case was called from the calendar of the Court's Phoenix, Arizona, trial session, on December 4, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed October 31, 2023, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there is a deficiency in federal income tax due from petitioner for the taxable year 2021 in the amount of $18,564.00; and
That there is an accuracy-related penalty due from petitioner for the taxable year 2021 pursuant to I.R.C. § 6662(a) in the amount of $125.00.