Opinion
19476-19S
01-10-2023
MARY A. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden, Special Trial Judge.
This case was continued from the November 7, 2022, Seattle, Washington, Trial Session of the Court and jurisdiction was retained by the undersigned.
On October 17, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution (motion to dismiss). Respondent moves that this case, in so far as it purports to be an appeal by or on behalf of Mary A. Smith, deceased, be dismissed for lack of prosecution, and that the Court find in its order that there is due from petitioner a deficiency in federal income tax for the taxable year 2016 in the amount of $2,534, and that there are additions to tax due from petitioner for the taxable year 2016 in the amounts of $418.11 pursuant to I.R.C. § 6651(a)(1) and $570.15 pursuant to I.R.C. § 6651(a)(2). In his motion to dismiss respondent states that: (1) petitioner Mary A. Smith died on September 5, 2021, which date is after the filing of the petition in this case, (2) that Robert Abbott, CPA, is allegedly named as Executor in petitioner's Will, (3) no representative or fiduciary is currently authorized to act on behalf of the Estate of Mary A. Smith, deceased, (4) there is a probate case pending in the probate court for Clark County, Nevada, (5) respondent contacted Daniel Goodsell, the attorney retained for the probate proceeding, and (6) the heirs of the decedent are her brother, Claude Slaughter, Sr., and sister, Ruth Slaughter Lynn. Respondent attached a copy of a death certificate of Mary A. Smith to his motion to dismiss. The motion to dismiss sets forth the names and addresses of the heirs at law of petitioner.
By Order served November 18, 2022, the Court directed each of the heirs at law and Mr. Abbott shall file a response or objection, if any, on or before December 15, 2022, to respondent's Motion to Dismiss for Lack of Prosecution. The Court informed them that failing to file an objection may result in the Court granting respondent's motion to dismiss. The heirs at law and Mr. Abbott have failed to respond. Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution filed October 17, 2022, is granted, and this case is dismissed. It is further
ORDERED and DECIDED that there is a deficiency in Federal income tax due from petitioner for taxable year 2016, in the amount of $2,534. It is further
ORDRED and DECIDED that there is an addition to tax due from petitioner for taxable year 2016 under the provisions of I.R.C. § 6651(a)(1) in the amount of $418.11. It is further
ORDRED and DECIDED that there is an addition to tax due from petitioner for taxable year 2016 under the provisions of I.R.C. § 6651(a)(2) in the amount of $570.15.