Reynaga v. Comm'r of Internal Revenue

Full title: RUBY D. REYNAGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 11, 2024

No. 13334-22S (U.S.T.C. Sep. 11, 2024)

Opinion

13334-22S

09-11-2024

RUBY D. REYNAGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lewis R. Carluzzo Chief Special Trial Judge

ORDER OF DISMISSAL AND DECISION

Lewis R. Carluzzo Chief Special Trial Judge

This case for the redetermination of a deficiency is before the Court on respondent's Motion to Dismiss for Lack of Prosecution, filed July 30, 2024. Respondent's motion was heard in Dallas, Texas, on September 9, 2024. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.

Premises considered, giving due regard to the representations made in respondent's motion, and for reasons set forth more fully in the transcript of the above-referenced proceeding, it is

ORDERED that respondent's motion is granted and this case is dismissed upon the stated ground. It is further

ORDERED and DECIDED that for 2019, there is no deficiency in petitioner's federal income tax, petitioner is not liable for an I.R.C. section 6662(a) penalty, and petitioner's federal income tax has not been overpaid.