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Torres v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 13536-22S (U.S.T.C. Mar. 21, 2023)

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.


Summaries of

Torres v. Comm'r of Internal Revenue

United States Tax Court
Mar 21, 2023
No. 13536-22S (U.S.T.C. Mar. 21, 2023)
Case details for

Torres v. Comm'r of Internal Revenue

Case Details

Full title:IRMA J. BACA TORRES & ALEXIS RASCON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 21, 2023

Citations

No. 13536-22S (U.S.T.C. Mar. 21, 2023)