Opinion
8987-21S
03-21-2022
Emmanuel Frias Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
Because petitioner has failed to cooperate with respondent, it is
ORDERED that respondent's motion to dismiss, filed January 10, 2022, and amended on January 26, 2022, is granted to the extent that this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED decided that there is no deficiency in petitioner's 2019 Federal income tax.