Opinion
5415-20
03-09-2022
PREMIER REINFORCING INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Juan F. Vasquez Judge.
This case was set on the calendar for the remote Trial Session of the Court on November 15, 2021, for cases where Los Angeles, California, was listed as the place of trial. On October 19, 2021, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. When this case was called from the calendar on November 15, 2021, there was no appearance by or on behalf of petitioner. Respondent appeared and was heard on the Motion to Dismiss. On January 5, 2022, respondent filed a First Supplement to Motion to Dismiss for Failure to Properly Prosecute.
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 Failure to Properly Prosecute, filed on October 19, 2021, and supplemented on January 5, 2022, is granted, and this case is dismissed. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the tax year 2016 in the amount of $43,114.00 and an accuracy-related penalty due from petitioner for the tax year 2016 under I.R.C. § 6662(a) in the amount of $8,622.80, as set forth in the notice of deficiency issued to petitioner on March 20, 2020.