Opinion
4676-23
04-18-2024
JAMES ANTHONY MINJAREZ & KRISTI MINJAREZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Cary Douglas Pugh, Judge.
This case was called and recalled from the calendar of the Court's Denver, Colorado trial session on March 4, 2024. There was no appearance by or on behalf of the petitioners. Counsel for respondent appeared and informed the Court he was able to speak with the petitioners by telephone during the recess and they would not be appearing but continue to contest their liability. On March 5, 2024, respondent electronically filed a Motion to Dismiss for Lack of Prosecution.
On March 8, 2024, we issued an Order to Show Cause, directing petitioners to show cause in writing by April 5, 2024, why this case should not be dismissed for lack of prosecution and a decision entered consistent with respondent's motion to dismiss. To date, petitioners have not filed a response. Upon due consideration and for cause, it is hereby
ORDERED that the March 8, 2024, Order to Show Cause, is made absolute, and respondent's Motion to Dismiss for Lack of Prosecution, filed March 5, 2024, is granted and this case is dismissed. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2020 in the amount of $8,507.00; and a penalty due under the provisions of I.R.C. sec. 6662 in the amount of $1,701.00, as set forth in the statutory notice dated January 3, 2023.