Opinion
29984-21
02-17-2023
KEVIN NEIL ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Ronald L. Buch, Judge.
This case is calendared for trial at the Court's March 27, 2023, St. Paul, Minnesota trial session. On February 14, 2023, the Commissioner filed a Motion to Dismiss for Lack of Prosecution informing the Court that Mr. Anderson has died and he "has not been advised of any representative or fiduciary currently authorized to act on behalf of the Estate of Kevin Neil Anderson and has found no record of a probate proceeding in Minnesota courts." For the reasons stated in the Commissioner's motion, it is
ORDERED that the caption of this case is amended to read: "Kevin Neil Anderson, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution filed February 14, 2023, is granted and this case is dismissed 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 2018 in the amount of $1,965.00 and that there is an overpayment in income tax due to the petitioner for the taxable year 2018 in the amount of $64.00, which amount was paid after the mailing of the notice of deficiency; and
That there is no penalty due from the petitioner for the taxable year 2018 under the provisions of I.R.C. § 6662(a)