Opinion
17687-21
10-04-2022
BRUCE A. NEUMAN & JANET L. NEUMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Kathleen Kerrigan Chief Judge
On March 30, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. In that motion, among other things, respondent asserts that: (1) subsequent to the filing of the petition in this case, petitioner Bruce Neuman died on September 8, 2021, (2) no estate has been opened, (3) respondent and petitioner Janet L. Neuman have entered into a Stipulation of Settled Issues, and (4) decedent's heir at law, petitioner Janet L. Neuman, has no objection to the granting of the motion. On March 30, 2022, respondent and petitioner Janet L. Neuman filed a Stipulation of Settled Issues reflecting the agreement between them.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed March 30, 2022, is granted and so much of this case relating to petitioner Bruce A. Neuman is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from petitioners for the taxable year 2018 and no penalty under I.R.C. section 6662(a).