Opinion
6026-21S
05-25-2022
DENISE M. ASHWORTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Maurice B. Foley, Chief Judge
Respondent on May 19, 2022, filed in the above-docketed case a Motion To Dismiss for Lack of Prosecution, in which respondent moves the Court to enter a decision with respect to petitioner in the amount and for the year set forth therein. Respondent advises in the motion, and the record reflects, that petitioner 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 further sets forth the names of the heirs at law and informs the Court that none of the surviving issue object to the granting of the motion to dismiss. The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution filed May 19, 2022, is granted and this case is dismissed for lack of prosecution as to petitioner. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve a copy of this Order of Dismissal and Decision upon petitioner's heirs at law at the addresses listed for them in respondent's motion to dismiss. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from petitioner for the taxable year 2018.