Opinion
21034-21
09-14-2022
NAJJAM ASGHAR & NAJMUS SAHAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
James S. Halpern, Judge
Respondent on September 6, 2022, filed in the above-docketed case a Motion To Dismiss of Lack of Prosecution as to Najjam Asghar, in which respondent move the Court to enter a decision with respect to Najjam Asghar in the amount and for the year set forth therein, i.e., 2018. Petitioner Najmus Sahar and counsel for respondent on September 6, 2022, filed a Stipulation of Settled Issues reflecting the agreement between respondent and petitioner Najmus Sahar. Respondent advises in the motion, and attaches supporting documentation, that petitioner Najjam Asghar died on June 30, 2021, subsequent to the filing of the petition in this case and that no representative or fiduciary is currently authorized to act on behalf of the estate of Najjam Asghar, deceased. On August 15, 2022, respondent spoke telephonically to petitioner Najmus Sahar, the surviving spouse, who states she has no objection to the granting of the motion to dismiss. The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution filed September 6, 2022, is granted in that this case is dismissed for lack of prosecution as to Najjam Asghar. It is further
ORDERED AND DECIDED: That there is a deficiency in income tax due from petitioners for the taxable year 2018 in the amount of $4,537.00; and
That there is no penalty due from petitioners for the taxable year 2018, under the provisions of I.R.C. section 6662(a), due to concessions by respondent.