Opinion
3010-22
04-01-2024
ROMELIA SANTIBANEZ Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Maurice B. Foley Judge
On February 26, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. This case was called from the calendar of the Court's San Francisco, California trial session on March 25, 2024. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and filed a first supplement to their motion to dismiss. This case was recalled on March 29, 2024. Again, there was no appearance by or on behalf of the petitioner. Counsel for respondent appeared and was heard. Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, as supplemented, is granted and this case is dismissed for failure to properly prosecute. It is further
ORDERED and DECIDED that there are deficiencies in income tax and additions to tax due from petitioner, as follows:
Year
Deficiency
Addition to Tax/Penalty I.R.C. §§ 6662(a)
2019
$55,108.00
$11,021.00
2020
$35,656.00
$7,131.00