Opinion
9281-20
02-02-2023
RACHEL L. WEBER, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge.
Respondent on July 9, 2021, filed in the above-docketed matter a Motion To Dismiss for Lack of Prosecution as to Rachel L. Weber, Deceased, in which respondent moved the Court to enter a decision with respect to Rachel L. Weber, Deceased, in the amounts and for the 2017 year set forth therein. Respondent advised in the motion that petitioner Rachel L. Weber died after the submission of the petition in this case, that Rachel L. Weber died intestate, and that no fiduciary has been appointed to act on behalf of Rachel L. Weber, Deceased. The motion also set forth the name and address of the heir at law of petitioner Rachel L. Weber, Deceased, i.e., her wife Heather D. Weber.
On July 13, 2021, the Court issued an Order directing Heather D. Weber, on or before August 4, 2021, to file a response to respondent's motion to dismiss, advising therein as to fiduciary representation for this proceeding. To date, no response to the Court's Order has been received.
Accordingly, upon due consideration of the record herein, it is
ORDERED that the respondent's Motion To Dismiss for Lack of Prosecution, filed July 9, 2021, is granted. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order of Dismissal and Decision on Heather D. Weber at 2015 Fairmont Ave., Vancouver, WA 98661. It is further
ORDERED and DECIDED that there is a deficiency in income tax in the amount of $8,280.00 and a penalty pursuant to I.R.C. § 6662(a) in the amount of $1,656.00 due from petitioner for the taxable year 2017.