Opinion
16840-21S
04-12-2022
JOSEPH LEWANDOWSKI & JUDITH F. LEWANDOWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Maurice B. Foley Chief Judge
Respondent on April 8, 2022, filed in the above-docketed case a Motion To Dismiss for Lack of Prosecution as to Petitioner Judith F. Lewandowski, in which the respondent moved the Court to enter a decision with respect to Judith F. Lewandowski in the amount and for the year set forth therein, i.e., 2018. Petitioner Joseph Lewandowski and counsel for respondent simultaneously filed a Stipulation of Settlement agreeing to a liability for tax for petitioner Joseph Lewandowski for 2018 which is identical to the amount requested for decision with respect to petitioner Judith F. Lewandowski. Respondent advised in the motion, and attached supporting documentation, that petitioner Judith F. Lewandowski had 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 additionally represented that there were no ascertainable heirs at law for Judith F. Lewandowski other than her surviving spouse, Joseph Lewandowski. The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution filed April 8, 2022, is granted in that this case is dismissed for lack of prosecution as to Judith F. Lewandowski. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, and no overpayment due to, petitioners for the taxable year 2018.