Opinion
27962-21
04-11-2023
MADELINE BIKUS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge
On November 8, 2022, filed in the above-docketed matter a Motion To Dismiss for Lack of Prosecution as to Madeline Bikus, in which respondent moved the Court to enter a decision with respect to Madeline Bikus in the amount and for the year set forth therein, i.e., 2018. Respondent advised in the motion that petitioner Madeline Bikus had died after the filing of the petition in this case and that no fiduciary has been appointed to act on behalf of Madeline Bikus or her estate. The motion also set forth the name and address of the heir at law of petitioner Madeline Bikus, her daughter Kathleen Bikus.
On February 13, 2023, the Court directed Kathleen Bikus to file an objection, if any, to respondent's motion to dismiss. To date, no response to the Court's Order has been received.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution, filed November 8, 2022, is granted. It is further
ORDERED that the Clerk of the Court shall, in addition to the regular service upon the parties, serve a copy of this Order of Dismissal and Decision upon Kathleen Bikus at her address set forth in respondent's Motion to Dismiss for Lack of Prosecution, filed November 8, 2022. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $4,059.00.