Opinion
7657-20S
10-07-2022
JACQUE R. ABRAMS, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan, Chief Judge
On May 3, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution, in which 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) no estate has been opened, (3) decedent's heir at law is petitioner's son, Bradson R. Abrams, (4) petitioner's son 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 petitioner's heir at law as set forth in respondent's above-referenced Motion to Dismiss for Lack of Prosecution. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from Jacque R. Abrams for the taxable year 2017 and no addition to tax under I.R.C. sections 6651(a)(1), 6651(a)(2), and 6654 for the taxable year 2017.