Opinion
30113-21S
03-13-2023
DANIEL R. BOBILLIER, DECEASED & KATHLEEN J. FARRINGTON-BOBILLIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Adam B. Landy Special Trial Judge
This case was scheduled for trial at the Court's May 16, 2022, Portland, Maine, remote trial session.
On November 28, 2022, respondent filed a Motion to Dismiss for Lack of Prosecution as to Daniel R. Bobillier, Deceased. On November 29, 2022, the Court ordered petitioner Daniel R. Bobillier's heirs-at-law, David Bobillier and Robert Bobillier, to show cause, on or before December 28, 2022, why respondent's motion to dismiss should not be granted. The heirs-at-law did not object to respondent's motion. On January 10, 2023, the Court granted respondent's motion and dismissed Daniel R. Bobillier, Deceased as a petitioner for lack of prosecution. On March 9, 2023, the parties filed a stipulation of settled issues resolving all remaining issues in this case.
Upon due consideration of the stipulation of settled issues between respondent and petitioner Kathleen J. Farrington-Bobillier, filed March 9, 2023, it is
ORDERED and DECIDED that, for taxable year 2018, there is a deficiency in income due from petitioners in the amount of $6,963.00, and there is an accuracy-related penalty, pursuant to I.R.C. § 6662(a), due from petitioners in the amount of $1,393.00.