Opinion
2743-21S
04-18-2022
JOSEPH R. ABRAMO & GLORIA M. ABRAMO, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Maurice B. Foley, Chief Judge
Respondent on February 2, 2022, filed in the above-docketed case a Motion To Dismiss for Lack of Prosecution as to Petitioner Gloria M. Abramo, in which the respondent moved the Court to enter a decision with respect to Gloria M. Abramo in the amounts and for the year set forth therein, i.e., 2017. Petitioner Y and counsel for respondent simultaneously filed a Stipulation of Settlement agreeing to a liability for tax for petitioner Joseph R. Abramo for 2017 which is identical to the amount requested for decision with respect to petitioner Gloria M. Abramo. Respondent advised in the motion, and attached supporting documentation, that petitioner had died after the filing of the petition in this case and that no fiduciary has been authorized to act on behalf of her estate. The motion additionally represented that there were no ascertainable heirs at law for Gloria M. Abramo other than the surviving spouse, Joseph R. Abramo.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution filed February 2, 2022, is granted in that this case is dismissed for lack of prosecution as to Gloria M. Abramo. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2017 in the amount of $307.00 and that there is an overpayment in income tax for the taxable year 2017 in the amount of $3, 753.00. It is further
ORDRED and DECIDED that there is no penalty due from petitioners for the taxable year 2017 under the provisions of I.R.C. §6662(a).