Opinion
11435-22S
05-24-2023
MICHAEL L. NGUYEN, 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 April 10, 2023, and because petitioner has 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 there is a $4,381 deficiency in petitioner's 2019 federal income tax.