Opinion
11214-22
06-26-2023
JOSE J. BURCIAGA ROMERO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda, Judge
On May 30 2023, the Commissioner filed a motion to dismiss for lack of prosecution moving that this Court dismiss this case and enter a decision finding that there is a deficiency in income tax due from petitioner Jose J. Burciaga Romero for tax year 2020 in the amount of $9,728 and a penalty under I.R.C. § 6662(a) for tax year 2020 in the amount of $108.60.
This case was called from the calendar of the Court's San Diego, California trial session on June 20, 2023. There was no appearance by or on behalf of Mr. Burciaga Romero. Counsel for the Commissioner appeared and was heard. The Court accordingly set this case for a recall the next day and attempted to reach Mr. Burciaga Romero to inform him of the recall.
On June 21, 2023, the Court recalled this case from the calendar. Again, there was no appearance by or on behalf of Mr. Burciaga Romero. Counsel for the Commissioner appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Commissioner's motion to dismiss for lack of prosecution is taken under advisement. It is further
ORDERED that, on or before July 21, 2023, Mr. Burciaga Romero shall show cause in writing as to why the Court should not dismiss this case and enter a decision in the amounts stated in the motion.