Opinion
31693-21S
05-31-2023
EDGARD F. CASTANON SOTO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy Special Trial Judge
On February 16, 2023, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute. On February 21, 2023, the Court issued an Order requesting Mr. Soto file an objection, if any, to the Commissioner's motion on or before March 6, 2023. Mr. Soto failed to file an objection to the Commissioner's motion.
Upon due consideration of the Commissioner's motion and a status report, filed May 1, 2023, and for cause, it is
ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute, filed February 16, 2023, is granted, and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED: That, for the taxable year 2020, there is a deficiency in income tax due from Mr. Soto in the amount of $5,013.00; and there are no penalties due from Mr. Soto, pursuant to I.R.C. §§ 6662(a) and 6676.