Opinion
7592-21S
02-09-2022
EDGARD O. RUIZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy, Special Trial Judge
This case was called from the calendar at the remote trial session of the Court at Tampa, Florida on February 7, 2022. Petitioner and counsel for respondent appeared and were heard. The parties requested an opportunity to confer. Thereafter, the Court recalled this case. The parties appeared and was heard. Previously, respondent filed a Motion to Dismiss for Failure to Properly Prosecute on January 18, 2022. At the calendar call, respondent orally moved for an entry of decision. After 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 January 18, 2022, is denied as moot. It is further
ORDERED that respondent's oral Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioner for the taxable year 2018.