Opinion
11672-22S
11-02-2023
ROMEO A. CONCEPCION & MIRIAM J. CONCEPCION, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos, Special Trial Judge
By notice dated May 24, 2023, this matter was set for trial at the Court's San Diego, California Trial Session on October 23, 2023. On September 29, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. The basis of respondent's motion is that petitioners failed to communicate with respondent as required by the Court's rules.
On October 3, 2023, the Court issued an Order advising petitioners that if they objected to respondent's motion, an objection should be filed, on or before October 20, 2023. Petitioners did not respond to the Court's Order dated October 3, 2023. When this case was called from the calendar at the Court's San Diego, California Trial Session on October 23, 2023, there was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard on the motion.
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, filed September 29, 2023, is granted, and this case is hereby dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioners in the amount of $18,519.00 for the 2019 taxable year and a penalty pursuant to I.R.C. § 6662(a) in the amount of $3,703.80 for the 2019 taxable year.