Opinion
6680-20
08-23-2021
Embley D. Emmons, II & Nelda R. Emmons Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Christian N. Weiler Judge
This case is calendared for trial on the Court's December 13, 2021, Jacksonville, Florida remote trial session. On August 9, 2021, respondent filed a Motion to Dismiss for Lack of Prosecution. The motion states that Embley D. Emmons, II, passed away on November 5, 2020, which date is subsequent to the filing of the petition in this case. Respondent also states that Embley D. Emmons, II, deceased, is survived only by his spouse, petitioner Nelda R. Emmons, and that Nelda R. Emmons does not object to the granting of the motion. Also on August 9, 2021, petitioner Nelda R. Emmons and respondent filed a Stipulation of Settled Issues.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted in that this case is dismissed for lack of prosecution as to Embley D. Emmons, II, deceased. It is further
ORDERED that this case is stricken for trial from the Court's December 13, 2021, Jacksonville, Florida remote trial session. It is further
ORDERED that the Clerk of the Court shall update petitioner Nelda R. Emmons' address of record to the address contained in respondent's Motion to Dismiss for Lack of Prosecution, filed August 9, 2021. It is further
ORDERED AND DECIDED that petitioners are not liable for an income tax deficiency for the 2017 tax year;
That petitioners are not liable for an accuracy-related penalty under I.R.C. section 6662 for the 2017 tax year; and
That petitioners are not liable for a delinquency addition to tax under I.R.C. section 6651(a) for the 2017 tax year.