Opinion
18080-22
12-15-2023
JOSE JAVIER SALGADO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph Robert Goeke, Judge
This case was called from the calendar at the Trial Session of the Court in San Diego, California on December 11, 2023. There was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and filed with the Court a Motion to Dismiss for Lack of Prosecution. On December 11, 2023, the trial clerk called petitioner and left a message that his case would be recalled on Thursday, December 14, 2023. This case was recalled on December 14, 2023. Again, there was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause, more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed December 11, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2019 in the amount of $493.00.