Opinion
2400-21S
08-02-2022
SHANE M. ESPINOSA, 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 failure to properly prosecute, filed May 16, 2022, and because petitioner has failed to respond to the Order to Show Cause, served June 7, 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 the case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2017, there is a $4,595 deficiency in petitioner's Federal income tax.