Opinion
12359-20S
11-04-2021
Cindy P. Morales Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos, Special Trial Judge
This case was set on the calendar for the remote Trial Session of the Court at New York, New York, on November 1, 2021. On October 6, 2021, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. When this case was called from the calendar on November 1, 2021, there was no appearance by or on behalf of petitioner. Respondent appeared and was heard on the Motion to Dismiss.
Upon due consideration, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute is granted, and this case is dismissed. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the tax year 2018 in the amount of $4,861.00, as set forth in the notice of deficiency dated September 21, 2020.