Opinion
14278-22S
11-28-2023
OSCAR ALONZO ZARATE & ROSA M. CRUZ ROMERO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Cary Douglas Pugh Judge
This case was called from the Birmingham, Alabama trial calendar on October 10, 2023, counsel for respondent appeared and was heard. There was no appearance by or on behalf of petitioners.
During a recess, the Court was able to reach Mr. Zarate by telephone for a conference call. Mr. Zarate informed the Court and respondent's counsel that he had an attorney who advised him that he did not have to appear. The Court reviewed its records and found no entry of appearance by an attorney or other authorized practitioner on behalf of petitioners. Respondent's counsel informed the Court and Mr. Zarate that they had not been contacted by any counsel for petitioners either. We advised Mr. Zarate that petitioners' counsel needed to contact the Court and respondent's counsel immediately.
We further advised the parties that if respondent's counsel did not hear from Mr. Zarate or his counsel, respondent should file a motion to dismiss for failure to properly prosecute. Respondent did so on October 12, 2023.
On October 13, 2023, we issued an Order to Show Cause, directing petitioners to show cause in writing by November 13, 2023, why we should not grant respondent's motion and dismiss this case for failure to properly prosecute. To date we have not received a response from petitioners. Upon due consideration and for cause, it is hereby
ORDERED that the October 13, 2023, Order to Show Cause is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed October 12, 2023, is granted and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that that there are deficiencies in tax due from petitioners for taxable years 2018, 2019, and 2020 in the amounts of $23,049, $27,281, and $19,826, respectively. It is further
ORDERED AND DECIDED that there are penalties under the provisions of I.R.C. § 6662(a) due from petitioners for taxable years 2018, 2019, and 2020, in the amounts of $4,609.80, $5,456.20, and $3,965.20, respectively.