Opinion
8821-20S
10-29-2021
Moises Santos 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 August 23, 2021, and because petitioner has failed to respond to the Order to Show Cause, served September 14, 2021, 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 2016, there is a $2, 591 deficiency in petitioner's Federal income tax, that petitioner is liable for a $553.75 I.R.C. section 6651(a)(1) addition to tax, and
that petitioner is not liable for an I.R.C. section 6662(a) penalty. 1