Opinion
10768-20
04-19-2022
ANDRES SANCHEZ & LINDA SANCHEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Travis A. Greaves Judge
On February 24, 2022, the Court issued an Order to Show Cause asking the parties to show cause why the Court should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed. On March 24, 2022, respondent filed a response to the Court's Order to Show Cause. To date, nothing has been received by petitioners. Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause issued on February 24, 2022, is discharged. It is further
ORDERED that respondent's motion to dismiss for failure to properly prosecute, filed January 21, 2022, is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2017 in the amount of $32, 257.00, and
That there is a penalty due from petitioners for the taxable year 2017, under the provisions of I.R.C. section 6662(a), in the amount of $6, 451.40.