Opinion
595-22
05-26-2023
CHRISTIAN L. BAZAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Cary Douglas Pugh Judge
This case is currently set for trial at the Court's June 12, 2023, Milwaukee, Wisconsin trial session. On March 15, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution, stating that petitioner passed away subsequent to the filing of the petition in this case, and the estate will not be submitted for probate so there is no duly authorized representative available to act on behalf of the estate. On March 29, 2023, we directed petitioner's heirs-at-law to file a response to the motion to dismiss by April 24, 2023. To date, we have not received anything from petitioner's heirs-at-law. Upon due consideration and for cause, it is hereby
ORDERED that the caption of this case is changed to read:
Christian L. Bazar, Deceased, Petitioner v. Commissioner of Internal Revenue, Respondent
It is further
ORDERED that, in addition to service on the parties, the Clerk of the Court shall serve copies of this Order on petitioner's heirs-at-law listed in respondent's motion. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed March 15, 2023, is granted, and this case is dismissed for lack of prosecution. It is further
ORDERED AND DECIDED that that there is a deficiency in income tax due from petitioner for the taxable year 2017 in the amount of $108,044.00. It is further
ORDERED AND DECIDED that there are additions to tax due from petitioner for the taxable year 2017 pursuant to: I.R.C. § 6651(a)(1) in the amount of $24,309.90; I.R.C. § 6651(a)(2) in the amount of $22,149.021; and I.R.C. § 6654(a) in the amount of $2,589.85, as set forth in the statutory notice of deficiency dated October 18, 2021, upon which this case is based.