Opinion
14829-21S
08-24-2022
JONATHAN PINERO-BATTORA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the September 6, 2022, Hartford, Connecticut, Trial Session of the Court. On July 27, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Failure to Properly Prosecute (motion to dismiss), in which respondent moved the Court to enter a decision that there is a deficiency in income tax due from petitioner for taxable year 2018 in the amount of $2,218. In the motion to dismiss respondent informed the Court that petitioner made a payment of $2,829.31 on October 4, 2021, for the taxable year 2018 which fully satisfied the 2018 proposed deficiency. Respondent further informed the Court that he mailed decision documents to petitioner on February 1, 2022. Respondent received returned mail on March 11, 2022, containing the decision documents mailed to petitioner. After locating a new mailing address for petitioner, respondent mailed the decision documents to the new address. After several attempts by respondent to reach petitioner by phone and email, which were unsuccessful, petitioner answered a call and told respondent to stop calling him and mailing decision documents to his address.
The Court has also attempted to reach petitioner by phone and email to schedule a conference call to discuss this case, but petitioner has not been responsive. The Court in its Standing Pretrial Order that was sent to petitioner informed him that failure to communicate with the Court or respondent may result in a dismissal of his case. Further, the Court directed petitioner by order served July 28, 2022, to file a response to respondent's motion to dismiss. To date, petitioner has not filed a response.
By order served August 18, 2022, the Court set respondent's motion to dismiss for hearing at the September 6, 2022, Hartford, Connecticut, Trial Session of the Court. Due to petitioner's lack of response this hearing is no longer necessary.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed July 27, 2022, is granted and this case is dismissed for failure to properly prosecute. It is further
ORDERED that this case is stricken for hearing from the September 6, 2022, Hartford, Connecticut, Trial Session of the Court. It is further
ORDERED and DECIDED that there is a deficiency in Federal income tax due from petitioner for taxable year 2018 in the amount of $2,218.