Opinion
4218-21S
08-29-2022
CYNTHIA GONGORA, DECEASED, 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 May 26, 2022, and because petitioner failed to respond to the Order to Show Cause, served July 1, 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 $8,831 deficiency in petitioner's Federal income tax, and petitioner is liable for a $1,743 I.R.C. Section 6662(a) penalty.