Opinion
8366-23
04-26-2024
JULIO LANDIN FLORES & MIRIAM LANDIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Maurice B. Foley Judge.
This case was called from the calendar of the Court's Miami, Florida trial session on April 22, 2024. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard. On April 22, 2024, respondent filed with the Court a Motion to Dismiss for Failure to Properly Prosecute. 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 Failure to Properly Prosecute, filed April 22, 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 income tax due from petitioners in the amount of $155,585.00 for taxable year 2020; and
That there is a penalty due from petitioners under the provisions of I.R.C. § 6662(a) in the amount of $31,117.00 for taxable year 2020.