Opinion
5010-18S
06-09-2021
Jennifer A. Noriega, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge.
On May 17, 2021, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute (motion to dismiss). This case was called from the calendar for the remote Trial Session of the Court for San Francisco, California, on June 7, 2021. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. After 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, as set forth in the notice of deficiency dated December 4, 2017, for the tax year 2016 in the amount of $5, 395.