Opinion
33267-21S
10-25-2023
KEVIN PATRICK ABBOTT, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan, Chief Judge.
On November 10, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution. In his motion, respondent moves the Court to enter a decision with respect to petitioner in the amount and for the year set forth therein. In that motion, among other things, respondent asserts that: (1) petitioner died after the filing of the petition in this case, (2) Sara E. Abbott is authorized to act on behalf of the Estate of Kevin Patrick Deceased, deceased, (3) decedent is survived by his daughter, Sara E. Abbott, (4) Sara E. Abbott does not object to the granting of the motion.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is granted and this case is dismissed for lack of prosecution. It is further
ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Sara E. Abbott at her address as set forth in respondent's above-referenced Motion to Dismiss 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 2019 in the amount of $4,051.00.