Opinion
15320-23S
05-22-2024
ELISA PEREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy Special Trial Judge
On April 12, 2024, the Commissioner filed a Motion to Dismiss for Lack of Prosecution. On April 15, 2024, the Court served an Order upon the parties requesting petitioner file an objection, if any, to the Commissioner's Motion on or before May 6, 2024. To-date, petitioner has not filed an objection or responded to the Court's numerous attempts to schedule a conference call to discuss the motion.
This case was called from the calendar for the trial session of the Court on May 20, 2024, for cases where Los Angeles, California, was listed as the place of trial. There was no appearance by or on behalf of petitioner. Counsel for the Commissioner appeared and was heard. This case was then recalled on May 21, 2024. Again, there was neither appearance by or on behalf of petitioner. Counsel for the Commissioner appeared and was heard.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution, filed April 12, 2024, is granted and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that for taxable year 2021 there is a deficiency in income tax due from petitioner in the amount of $3,139.00.