Opinion
13536-22S
03-21-2023
IRMA J. BACA TORRES & ALEXIS RASCON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Adam B. Landy Special Trial Judge
On February 16, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. On February 21, 2023, the Court issued an Order requesting petitioners file an objection, if any, to respondent's motion on or before March 6, 2023.
This case was called from the calendar for the trial session of the Court on March 13, 2023, for cases where Phoenix, Arizona, was listed as the place of trial. There was no appearances by or on behalf of the petitioners. Counsel for respondent appeared and was heard.
Upon due consideration of respondent's motion and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed February 16, 2023, is hereby granted and this case is dismissed on the stated ground. It is further
ORDERED AND DECIDED that, for taxable year 2019, there is a deficiency due from petitioners in the amount of $29,340 and there is a penalty under I.R.C. § 6662 in the amount of $5,328.