Opinion
11279-22S
04-16-2024
LUIS A. BRAVO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge
This case was continued from the Court's September 18, 2023, Boston Massachusetts, Trial Session.
On March 11, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (motion). The Court directed petitioner to file an objection, in writing, to respondent's motion by March 26, 2024. Petitioner was informed that failure to file an objection may result in the granting of respondent's motion. Petitioner did not file an objection or other response to respondent's motion.
In his motion respondent informed the Court that petitioner's counsel had not had contact with her client since October or November 2023. Respondent also noted that in January 2024, respondent's counsel contacted the chambers of the undersigned asking chambers to attempt to contact petitioner and have him contact his attorney. Such attempts were unsuccessful. On April 12, 2024, the Court held a conference call with counsel for petitioner and respondent. Petitioner's counsel confirmed that she had not been in contact with petitioner since November 2023. On April 15, 2024, petitioner's counsel filed a Motion to Withdraw as Counsel, which the Court granted.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed March 11, 2024, is granted, and this case is dismissed for failure to properly prosecute. It is further
ORDERED AND DECIDED that there is a deficiency in federal income tax due from petitioner for the taxable year 2020 in the amount of $3,375.00.