Opinion
5950-21
06-23-2022
ESTEBAN ARIEL OROZCO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Juan F. Vasquez Judge
Respondent on June 2, 2022, filed in the above-docketed case a Motion To Dismiss for Lack of Prosecution, in which respondent moves the Court to enter a decision with respect to petitioner in the amount and for the year set forth therein. Respondent advises in the motion, and the record reflects, that petitioner died after the filing of the petition in this case and that no representative or fiduciary is currently authorized to act on behalf of his estate. The motion further sets forth the names of the heirs at law and informs the Court that none of the surviving issue object to the granting of the motion to dismiss. The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution, filed June 2, 2022, is granted and this case is dismissed for lack of prosecution as to petitioner. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve a copy of this Order of Dismissal and Decision upon petitioner's heirs at law at the addresses listed for them in respondent's motion to dismiss. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, and no overpayment due to, petitioner for the taxable year 2017.