Tapia v. Comm'r of Internal Revenue

Full title: ANGELICA TAPIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 6, 2023

No. 17932-22 (U.S.T.C. Dec. 6, 2023)

Opinion

17932-22

12-06-2023

ANGELICA TAPIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL AND DECISION

Kathleen Kerrigan Chief Judge

On November 13, 2023, docket entry 15, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution which requests the Court dismiss this case for lack of prosecution and find in its Order that there is a deficiency in income tax in the amount of $4,632.00, due from petitioner for the taxable year 2019, as set forth in the statutory notice dated June 27, 2022.

On November 17, 2023, docket entry 16, the Court issued an Order to Show Cause directing petitioner, on or before November 30, 2023, to show cause in writing, why respondent's Motion to Dismiss for Lack of Prosecution, filed November 13, 2023, docket entry 15, should not be granted and why this case should not be dismissed for lack of prosecution and a decision entered against petitioner for the amount and year set forth in respondent's above-referenced motion. The Court reminded petitioner that failure to comply with this Order showing cause with this Court why respondent's Motion to Dismiss for Lack of Prosecution should not be granted could result in this case being dismissed for lack of prosecution. To date, petitioner has filed no response to the Court's Order to Show Cause.

This case was called from the calendar at the remote Standalone Trial Session of the Court on December 4, 2023. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.

After due consideration, and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that the Court's Order to Show Cause, issued November 17, 2023, docket entry 16, is hereby made absolute. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed November 13, 2023, docket entry 15, 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 in the amount of $4,632.00, due from petitioner for the taxable year 2019.