Opinion
14640-21S
11-07-2022
DEANDRE M. COOLEY & LISA M. COOLEY, 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 oral motion to dismiss for failure to properly prosecute, made September 12, 2022, and because petitioners have failed to respond to the Order to Show Cause, served September 13, 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 $27,833 deficiency in petitioners' Federal income tax, and petitioners are liable for a $3,560 I.R.C. section 6662(a) penalty.