Opinion
20778-22S
09-22-2023
FRISCO R. MORSE, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Elizabeth A. Copeland Judge
This case is calendared for trial at the Kansas City, Missouri Trial Session of the Court scheduled to commence on October 2, 2023.
On August 30, 2023, Respondent filed with the Court a Motion to Dismiss for Lack of Prosecution. Respondent asked that this case, insofar as it purports to be an appeal by or on behalf of Frisco R. Morse, deceased, be dismissed for lack of prosecution, as the decedent's estate will not be probated and no representative of the decedent will be appointed. Respondent also asked that the Court find that there is a deficiency in tax due from petitioner Frisco R. Morse, deceased, for taxable year 2019 in the amount of $4,319.00, which amount is significantly reduced from the amount proposed in the Notice of Deficiency because documentation supporting petitioner's position was provided prior to death. Respondent is likewise conceding the penalty.
On September 20, 2023, the Court held a conference call with Respondent's Counsel and the attorney who represented Petitioner up to the date of his death, who has not yet withdrawn (Counsel of Record). Petitioner's Counsel of Record informed the Court that Mr. Morse's surviving spouse does not object to granting the motion. Given the concessions by Respondent, the lack of representation for Petitioner, and an inability for Petitioner's case to proceed, the Court will grant the motion.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed with the Court on August 30, 2023, is granted in that it is
ORDERED AND DECIDED that there is a deficiency in income tax for taxable year 2019 in the amount of $4,319.00 and no penalty under I.R.C. §6662(a) due from petitioner. It is further
ORDERED that, in addition to regular service, the Clerk of the Court is directed to send this Order to Petitioner's heirs at the addresses supplied by Respondent in paragraph 3 of Respondent's Motion.