Opinion
25712-21S
02-07-2023
JOHN A. CASTILLO, 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 November 18, 2022, and because petitioner has failed to respond to the Order to Show Cause, served December 20, 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 no deficiency in income tax due from, nor overpayment due to, petitioner.