Opinion
20729-21
08-05-2024
KEVIN S. ROMERO RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Richard T. Morrison Judge
On May 13, 2024, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute.
On May 21, 2024, the Court ordered petitioner to file a Response to Motion to Dismiss for Failure to Properly Prosecute by May 28, 2024.
On June 3, 2024, this case was called and recalled from the calendar of the Court's Atlanta, Georgia Trial Session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Respondent counsel was heard on the Motion to Dismiss for Failure to Properly Prosecute.
On June 4, 2024, the Court ordered petitioners to show cause, on or before June 24, 2024, why this case should not be dismissed for failure to properly prosecute.
As of the date of this Order of Dismissal and Decision, no response to the Motion to Dismiss for Failure to Properly Prosecute or the Court's Order to Show Cause has been filed by or on behalf of petitioner.
Upon due consideration, it is
ORDERED that respondent's May 13, 2024 Motion to Dismiss for Failure to Properly Prosecute is granted and this case is dismissed for lack of prosecution. It is further
ORDERED that the Court's June 4, 2024 Order to Show Cause is made absolute. It is further
ORDERED and DECIDED that there is a deficiency in tax due from petitioner for the taxable year 2018, in the amount of $5,775; and
That there is no penalty due from petitioner, for the taxable year 2018, under the provisions of I.R.C. section 6662(b).