Opinion
24932-21S
12-09-2022
MARCO NEILLY, Petitioner 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 September 26, 2022, and because petitioner has failed to respond to the Order to Show Cause, served October 19, 2022, 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 2018, there is a $10,329 deficiency in petitioner's Federal income tax, and that petitioner is not liable for an I.R.C. Section 6662(a) penalty.