Opinion
13333-22S
06-08-2023
GERALDINE M. VALDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Ronald L. Buch, Judge.
This case was called from the calendar at the trial session of the Court at Honolulu, Hawaii, on June 5, 2023. On June 6, 2023, the Commissioner filed a Motion to Dismiss for Failure to Properly Prosecute, and on June 7, 2023, this case was recalled from the calendar. There was no appearance by or on behalf of Ms. Valdez. Counsel for the Commissioner appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that the Commissioner's Motion to Dismiss for Failure to Properly Prosecute, filed June 6, 2023, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $21,131.00; an addition to tax due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6651(a) (1) in the amount of $4,754.47; no addition to tax due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6651(a)(2); and an addition to tax due from petitioner for the taxable year 2018 under the provisions of I.R.C. § 6654(a) in the amount of $685.18. .