Opinion
30070-21S
01-10-2023
JAMES L. TRUNNELL & KATHERINE P. TRUNNELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Richard T. Morrison Judge
On November 17, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution (respondent's motion) as to petitioner Katherine P. Trunnell, in which respondent moved the Court to enter a decision with respect to Katherine P. Trunnell that would find that there is a deficiency in income tax "due from petitioner" in the amount of $87 for 2018. Respondent's motion states that petitioner Katherine P. Trunnell died after the filing of the Petition in this case and that estate has been not opened. Respondent's motion advised that "[r]espondent is unaware of any representative or fiduciary authorized to represent Katherine P. Trunnell estate's views on this motion." Respondent represents that petitioner James L. Trunnell does not oppose the granting of respondent's motion.
On November 17, 2022, respondent and petitioner James L. Trunnell filed a settlement stipulation reflecting a deficiency in income tax of $87 for 2018.
The premises considered, it is
ORDERED that respondent's November 17, 2022 Motion to Dismiss for Lack of Prosecution is granted, and Katherine P. Trunnell is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in tax due from petitioners for the taxable year 2018, in the amount of $87. 1