Opinion
11305-23S
11-19-2024
ALBERTO TOMAS & MARIELA L. TOMAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Zachary S. Fried Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's Motion to Dismiss for Lack of Prosecution, filed October 25, 2024, and heard on November 18, 2024, when the case was called from the calendar for trial during the Miami, Florida trial session of the Court. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioners.
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2021, there is a $3,387.00 deficiency in petitioners' federal income tax.