Opinion
14774-20S
02-28-2022
Segundo M. Shuilema, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Peter J. Panuthos Special Trial Judge
This case was set on the calendar for the remote Trial Session of the Court at New York, New York, on February 22, 2022. On February 22, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. When this case was called and recalled from the calendar on February 22, 2022, there was no appearance by or on behalf of petitioner. Respondent appeared and was heard on the Motion to Dismiss for Lack of Prosecution. 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 Lack of Prosecution, filed February 22, 2022, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that there are deficiencies in income tax due from petitioners in the amount of $5,716.00 and $5,516.00 for the 2017 and 2018 taxable years, respectively; and
That there are no section 6662(a) accuracy-related penalties due from petitioner for the 2017 and 2018 taxable years.