Opinion
26460-22
04-12-2024
ABIEL RAMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Christian N. Weiler Judge
This case was called from the calendar of the Court's San Antonio, Texas, trial session, on December 11, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Trial of this case was continued, and the undersigned retained jurisdiction. The Court also issued an Order calling for a joint status report or decision on or before February 9, 2024. On February 2, 2024, respondent filed a Motion for Entry of Decision, including attachments and a proposed decision in this matter.
On February 27, 2024, the Court served on petitioner an Order to file a response to respondent's motion indicating whether he opposes the motion. The Court's Order has not been returned as undeliverable and to date, petitioner has not filed a response in compliance with our Order.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion for Entry of Decision filed on February 2, 2024, is granted. It is further
ORDERED AND DECIDED that there are deficiencies in federal income tax due from petitioner for taxable years 2017 and 2018 in the amounts of $107,233.00 and $10,909.00 respectively.