Opinion
16073-19
07-12-2022
MELODIE F. TAYLOR & TRUDELL TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Juan F. Vasquez Judge
On March 28, 2022, this case was called from the calendar of the trial session of the Court of Albuquerque, New Mexico (remote), for hearing on respondent's Motion to Dismiss for Failure to Properly Prosecute, filed July 15, 2020. The Court issued an Order to Show Cause why respondent's motion should not be granted and decision entered for respondent with a response due by April 27, 2022. No such response has been filed.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause served on April 1, 2022, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, is hereby granted. It is further
ORDERED and DECIDED that there are deficiencies due from petitioners for the taxable years 2014 and 2015 in the amounts of $10,110.00 and $6,650.00, respectively; and
That there are penalties due from petitioners under I.R.C. section 6662(a) for 2014 and 2015 in the amounts of $2,051.61 and $1,329.38, respectively.