Opinion
14190-20S
10-27-2021
Oscar Rocha & Maria J. Rocha Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND DECISION
Peter J. Panuthos Special Trial Judge.
This case was set on the calendar for the remote Trial Session of the Court at Los Angeles, California, on October 25, 2021. On September 24, 2021, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. When this case was called from the calendar on October 25, 2021, there was no appearance by or on behalf of petitioner. Respondent appeared and was heard on the Motion to Dismiss.
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 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 2017 in the amount of $6,642.00 and no penalty under I.R.C. section 6662(a).