Opinion
8333-21
04-28-2022
JOEL D. QUEZADA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Patrick J. Urda Judge
On March 15, 2022, the Commissioner filed a motion to dismiss for lack of prosecution, and the Court subsequently issued an Order directing petitioner Joel D. Quezada to file a response by April 5, 2022. To date, Mr. Quezada has not filed a response.
This case was called from the calendar for the trial session of the Court at New York, New York, on April 25, 2022. There was no appearance by or on behalf of Mr. Quezada. Counsel for the Commissioner appeared and was heard. The Court recalled this case from the calendar on April 26, 2022. Again, there was no appearance by Mr. Quezada but 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 is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from petitioner for tax year 2018, and that there is no penalty under I.R.C. § 6662(a) due from petitioner for tax year 2018. Mr. Quezada is advised that any motion to vacate must be filed within 30 days after a decision is entered per Rule 162, Tax Court Rules of Practice and Procedure.