Opinion
11337-22S
05-24-2023
JAMES KAZAK & GRAZYNA B. KAZAK, 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 motion to dismiss for lack of prosecution, filed March 27, 2023, and because petitioners have failed to respond to the Order to Show Cause, served April 18, 2023, 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 $17,963 deficiency in petitioners' federal income tax, and petitioners are liable for a $3,592.60 I.R.C. section 6662(a) penalty.