Opinion
18999-21S
12-20-2023
SALVADOR SANCHEZ, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
On November 22, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution in which respondent concedes the accuracy-related penalty pursuant to I.R.C. § 6662(a) as set forth in the Notice of Deficiency. On December 4, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. This case was called from the calendar of the Court's Dallas, Texas, trial session on December 18, 2023. There was not any appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard. Respondent made multiple attempts to communicate with petitioner via phone and email but petitioner did not respond. 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 Lack of Jurisdiction, filed on December 4, 2023, is denied. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed on November 22, 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 of 2018 in the amount of $7,917.00; and
That there is not any accuracy-related penalty due from petitioner for the taxable year of 2018 pursuant to I.R.C. § 6662(a).