Opinion
9582-22S
06-15-2023
EMORY HOUSWORTH, DECEASED, & MYRTIS HOUSWORTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
By Order served May 2, 2023, respondent's Motion to Dismiss for Lack of Prosecution as to petitioner Emory Housworth, Deceased, was granted. Subsequently, respondent and petitioner Myrtis Housworth filed a Joint Stipulation of Settled Issues, setting forth the resolution in this case.
Upon due consideration and for cause, it is
ORDERED and DECIDED that there is no deficiency in income tax due from petitioners for the tax year 2019 and no penalty pursuant to section 6662(a) of the Internal Revenue Code due from petitioners for the tax year 2019.