Opinion
9978-23S
04-11-2024
STEPHANIE PEREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos, Special Trial Judge
This case was calendared for trial at the Court's April 2, 2024 San Francisco, California trial session. On April 1, 2024, respondent filed a Motion to Dismiss for Lack of Prosecution, requesting that the Court enter a decision in this case in accordance with the notice of deficiency attached thereto as Exhibit A, which reflects a deficiency in income tax due from petitioner for taxable year 2021. Respondent previously conceded the I.R.C. § 6662(a) penalty for taxable year 2021 in his Pretrial Memorandum filed March 8, 2024.
When this case was called from the calendar on April 2, 2024, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. The Notice of Trial and Standing Pretrial Order issued in this case make clear that failure to communicate and failure to appear may result in dismissal. 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 Lack of Prosecution, filed April 1, 2024, 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 taxable year 2021 in the amount of $5,069.00; and
That there is no accuracy-related penalty under I.R.C. § 6662(a) due from petitioner for taxable year 2021.