Opinion
10067-22
11-21-2023
DWAYNE A. WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Lewis R. Carluzzo, Chief Special Trial Judge
The Court having received no objection to respondent's motion to dismiss, filed April 28, 2023, it is
ORDERED that respondent's motion is granted, and this case for the redetermination of a deficiency is dismissed because petitioner has failed to state a claim upon which relief can be granted. It is further
ORDERED and DECIDED that there is a $1,883 deficiency in petitioner's 2018 federal income tax.