Opinion
13629-23
09-25-2024
ROBERT F. BALDWIN, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph W. Nega Judge
This case is before the Court on respondent's Motion to Dismiss for Lack of Prosecution, filed July 29, 2024, and heard on September 23, 2024, when the case was called from the calendar for trial during the Court's Cincinnati, Ohio, trial session. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
Respondent's motion represents that petitioner died on April 2, 2024, which is after the filing of the petition in this case. Petitioner's son, Robert K. Baldwin, was named as executor in petitioner's will. Respondent's motion states that as of the date of the filing of this motion, no estate has been set up for the decedent petitioner, and that no estate will be opened with the Probate Court as petitioner did not have any probate assets. Petitioner's assets were either non-probate or already in trust at the time of his death. The motion represents that petitioner's son does not object to the granting of respondent's motion.
By Order dated August 1, 2024, petitioner's son, Robert K. Baldwin, was ordered to show cause why respondent's motion should not be granted. To date, the Court has not received a response.
Upon due consideration, and for cause appearing more fully in the transcript of the above-referenced proceeding, it is ORDERED that the Court's Order to Show Cause, served August 1, 2024, is made absolute. It is further
ORDERED that respondent's motion is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that for taxable year 2018, there is a deficiency in income tax due from petitioner in the amount of $30,063.71. It is further
ORDERED that in addition to regular service on the parties, the Clerk of Court shall serve a copy of this order on petitioner's son at the address identified in paragraph five of respondent's motion.