Opinion
476-22
05-10-2023
JOSE M. HERNANDEZ OJEDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda, Judge
On March 6, 2023, the Commissioner filed a motion to dismiss for lack of prosecution. The Court set this motion for hearing on Court's Houston, Texas trial session.
This case was called during the Court's Houston, Texas trial session on March 27, 2023. There was no appearance by petitioner Jose M. Hernandez Ojeda or anyone on his behalf. Counsel for the Commissioner appeared and was heard. The Court set this case for recall the following day.
On March 28, 2023, this case was recalled from the calendar. Again, there was no appearance by Mr. Hernandez or anyone on his behalf. Counsel for the Commissioner appeared and was heard. The Court subsequently issued an Order to Show Cause directing Mr. Hernandez to file a response in writing why the Court should not grant the Commissioner's motion to dismiss for lack of prosecution and enter a decision in the amounts set forth therein. There has been no response from Mr. Hernandez.
The Court has been unable to reach Mr. Hernandez, either by telephone or by mail (using the information provided by his former counsel in the motion to withdraw filed on February 10, 2023). We note that Mr. Hernandez's failure to keep the Court apprised as to his address and telephone number runs counter to our Rules of Practice and Procedure.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause, served on April 4, 2023, is hereby made absolute. It is further
ORDERED that the Commissioner's motion to dismiss for lack of prosecution, filed March 6, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for tax year 2018 in the amount of $144,022 and that there is a penalty due from petitioner under I.R.C. § 6662(a) for tax year 2018 in the amount of $28,804.