Opinion
25180-21S
11-09-2022
ERNESTO J. FEDERICO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge.
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for failure to properly prosecute, filed August 17, 2022, and heard on November 7, 2022, when the case was called from the calendar for trial during the Boston, Massachusetts, trial session of the Court. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioner.
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that there is a $4,287 deficiency in petitioner's 2018 Federal income tax.