Opinion
4422-21S
03-11-2022
FRANCIS X. HOGAN, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge.
On January 18, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. Thereafter, the parties submitted a Proposed Stipulated Decision for the Court's consideration on January 31, 2022 containing an incorrect caption. After a telephone conference between the Court and the parties, respondent supplemented his Motion to Dismiss for Lack of Prosecution, filed March 1, 2022. Respondent moved that the Court specifically find in its order that there is no deficiency in income tax or additions to tax, pursuant to I.R.C. §§ 6651(a)(1), 6651(a)(2), and 6654(a), due from petitioner for the taxable year 2016. Counsel for petitioner responded to respondent's motion confirming that (1) petitioner died after the filing of the petition, (2) no estate has been opened or will be probated on petitioner's behalf, and (3) Christopher G. Hogan was named personal representative in petitioner's Will.
Premises considered, it is
ORDERED that the caption of this case is further amended to read "Francis X. Hogan, Deceased, Christopher G. Hogan, Personal Representative, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed January 18, 2022, and as supplemented, March 1, 2022, is denied as moot. It is further
ORDERED that the parties' Proposed Stipulated Decision, filed January 31, 2022, is recharacterized and treated as the parties' Settlement Stipulation.