Opinion
20164-21S
11-20-2023
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge
Because petitioner failed to respond to the Order to Show Cause, served September 26, 2023, it is ORDERED that the above-referenced Order to Show Cause is made absolute. It is further
ORDERED that respondent's oral motion to dismiss for lack of prosecution, made September 25, 2023, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that for 2019, there is a $7,685 deficiency in petitioner's federal income tax, and that petitioner is liable for a $1,537 I.R.C. section 6662(a) penalty.