Opinion
10466-23S
05-08-2024
AARON FLORES PALMA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
LEWIS R. CARLUZZO CHIEF SPECIAL TRIAL JUDGE.
This case for the redetermination of a deficiency is before the Court on respondent's oral motion to dismiss for lack of prosecution, made May 6, 2024, when the case was recalled from the calendar for trial in New York, New York, and there was no appearance by or on behalf of petitioner.
As part of his motion, respondent requests that the Court enter a decision that shows a $5,045 deficiency in petitioner's 2021 federal income tax, and that petitioner is not liable for an I.R.C. section 6662(a) penalty for that year.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's oral motion is taken under advisement. It is further
ORDERED that not later than June 5, 2024, petitioner, in writing, (1) explain the reason for his failure to appear for trial, and (2) show cause why respondent's motion should not be granted.
Petitioner is advised that the failure to respond to this Order to Show Cause in an appropriate manner will result in the entry of decision as requested by respondent.