Opinion
7946-20
11-22-2021
Gloria Esperanza Zetino Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Juan F. Vasquez, Judge
This case was set on the calendar for the remote Trial Session of the Court on November 15, 2021, for cases where Los Angeles, California, was listed as the place of trial. On October 13, 2021, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. When this case was called from the calendar on November 15, 2021, there was no appearance by or on behalf of petitioner. Respondent appeared and was heard on the Motion to Dismiss.
Upon due consideration, 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 is granted, and this case is dismissed. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the tax year 2018 in the amount of $5,721.00, as set forth in the notice of deficiency dated February 28, 2020.