Opinion
10768-21S
04-14-2023
NIKOLAY NIKORA & YELENA NIKORA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Lewis R. Carluzzo, Chief Special Trial Judge.
This case for the redetermination of a deficiency is before the Court on respondent's oral motion to dismiss for lack of prosecution, made April 11, 2023, when the case was called from the calendar for trial in Portland, Oregon, and there was no appearance by or on behalf of petitioners. In his motion, respondent requests that the Court dismiss the case and enter a decision showing that for 2018, there is an $8,178 deficiency in petitioners' federal income tax, and that petitioners are liable for a $1,635.60 I.R.C. section 6662(a) penalty. Premises considered, it is
ORDERED that on or before May 11, 2023, petitioners show cause in writing why respondent's oral motion should not be granted.
Petitioners are advised that the failure to respond to this Order to Show Cause will result in the entry of decision as requested in respondent's motion.