Opinion
1621-20
11-03-2021
Ignacio Manuel Palaganas Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Mark V. Holmes Judge
On October 4, 2021, respondent moved to dismiss this case for lack of prosecution. When we called it remotely on October 25, 2021 during our trial session for San Francisco petitioner did not appear. Counsel for respondent did appear and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's October 4, 2021 motion to dismiss for lack of prosecution is granted, and this case is dismissed for lack of prosecution. It is also
ORDERED and DECIDED that petitioner is liable for a deficiency in income tax for the 2017 tax year in the amount of $4,638.00