Opinion
7402-20S
09-22-2021
Beauford I. Durham & Renerstine Durham Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge.
For the reasons set forth in respondent's motion to dismiss for lack of prosecution, filed May 17, 2021, and because petitioners have failed to respond to the Order to Show Cause, served August 10, 2021, it is
ORDERED that the above-referenced Order to Show Cause is made absolute. It is further
ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2017, there is a $34, 948 deficiency in petitioners' Federal income tax, and petitioners are liable for a $6, 990 I.R.C. Section 6662(a) penalty.
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