Opinion
9497-22S
04-26-2023
EDUARDO GALINDO REYNOSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Eunkyong Choi, Special Trial Judge
This case was calendared for trial at the Court's Chicago, Illinois, remote trial session, which was scheduled to begin March 13, 2023. On March 9, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. On March 13, 2023, this case was called and then recalled. There was no appearance by nor anyone on behalf of petitioner. Counsel for respondent appeared and was heard.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is hereby
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute filed March 9, 2023, is granted and this case is dismissed for failure to properly prosecute. It is further
ORDERED that the Court's Order to Show Cause dated September 7, 2022, is made absolute. It is further
ORDERED and DECIDED that petitioner is liable for a deficiency in income tax for the taxable year 2019 in the amount of $3,953.00; and
That there is a penalty due from petitioners for the taxable year 2019, in the amount of $694.00 under the provisions of I.R.C. section 6662(b)(1).