Opinion
10768-21S
05-26-2023
NIKOLAY NIKORA & YELENA NIKORA, 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 oral motion to dismiss for lack of prosecution, made April 11, 2023, and because petitioners have failed to respond to the Order to Show Cause, served April 14, 2023, it is
ORDERED that the above-referenced Order to Show Cause is made absolute. It is further
ORDERED that respondent's oral motion is granted, and this case is dismissed upon the stated ground. It is further
ORDERED and DECIDED that for 2018, there is an $8,178 deficiency in petitioners' federal income tax, and that petitioners are liable for a $1,635.60 I.R.C. section 6662(a) penalty.