Opinion
12073-21S
10-24-2023
CAROL SHOEMAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Travis A. Greaves, Judge
On February 16, 2023, respondent filed a motion to dismiss for lack of prosecution. On March 30, 2023, respondent filed a first supplement to motion to dismiss for lack of prosecution. As stated in the Court's Order to Show Cause issued April 14, 2023, Carol Shoemaker died on February 17, 2022, after the filing of the petition in this case. She named her three children, Michael Ray Shoemaker, Robin S. Smith, and Carla S. Ward, jointly as executors of her estate in her will. Respondent represented in his motion that he only made contact with Carla S. Ward, and she does not object to the granting of this motion. In an Order to Show Cause, issued on April 14, 2023, we ordered the remaining executors to file a response or objection to respondent's motion, as supplemented. They failed to do so. Upon due consideration and for cause, it is
ORDERED that the above-referenced Order to Show Cause is made absolute. It is further
ORDERED that the Clerk of the Court shall, in addition to the regular service upon the parties, serve a copy of this Order of Dismissal and Decision upon 1) Carla S. Ward at her address set forth in respondent's Motion to Dismiss for Lack of Prosecution, and 2) Michael Ray Shoemaker and Robin S. Smith at their addresses set forth in respondent's Supplement to Motion to Dismiss for Lack of Prosecution. It is further
ORDERED that respondent's motion, as supplemented, is granted and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2018 in the amount of $3,920.