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Torres v. Comm'r of Internal Revenue

United States Tax Court
Jan 19, 2023
No. 29743-21S (U.S.T.C. Jan. 19, 2023)

Opinion

29743-21S

01-19-2023

GERARDO SOTELO TORRES, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Patrick J. Urda Judge

This case is currently calendared on the Court's San Francisco, California trial session, scheduled to begin January 23, 2023.

On January 18, 2023, the Commissioner filed a motion to dismiss for failure to properly prosecute requesting that the Court dismiss this case and find that there is a deficiency in income tax due from petitioner Gerardo Sotelo Torres, Jr., in the amount of $3,028.00 for taxable year 2018, as set forth in the notice of deficiency dated June 7, 2021.

Upon due consideration, it is

ORDERED that the Commissioner's motion to dismiss for failure to properly prosecute is set for hearing on Monday, January 23, 2023, at 10:00 a.m. (PT), at the above-referenced trial session, located at Room 2-1408, Burton Federal Building & U.S. Courthouse, 450 Golden Gate Avenue, San Francisco, CA 94102. Mr. Torres is advised that failure to appear at the hearing may result in the Court granting the Commissioner's motion and entering an order and decision in the amount set forth therein.

This Order constitutes official notice to the parties.


Summaries of

Torres v. Comm'r of Internal Revenue

United States Tax Court
Jan 19, 2023
No. 29743-21S (U.S.T.C. Jan. 19, 2023)
Case details for

Torres v. Comm'r of Internal Revenue

Case Details

Full title:GERARDO SOTELO TORRES, JR., Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Jan 19, 2023

Citations

No. 29743-21S (U.S.T.C. Jan. 19, 2023)