Opinion
10492-20S
03-28-2022
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 January 10, 2022, and because petitioners have failed to respond to the Court's Order to Show Cause, served February 2, 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 2017, there is a $4,650 deficiency in petitioners' Federal income tax.