Opinion
10787-20
01-14-2022
Pherl Brossman & Deborah D. C. Fodell Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Elizabeth A. Copeland Judge
This case was called and recalled from the calendar for Hearing at the Court's remote Houston, Texas trial session on April 26, 2021. There was no appearance by or on behalf of petitioners. Respondent appeared and indicated that the parties had reached a basis for settlement. The Court therefore directed the parties to submit a decision document on or by June 26, 2021.
On September 30, 2021, respondent filed with the Court a Status Report indicating that parties had resolved all issues in this case and decision documents had been sent to petitioners. Respondent indicated that such decision document would be filed with the Court once received; however, to date, no decision documents have been so filed.
On January 11, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Prosecution that requested that the Court dismiss this case for lack of prosecution and find in its order that there is a deficiency in income tax due from petitioners for the taxable year 2013 in the amount of $17,362.00; and that there is a deficiency in income tax due from petitioners for the taxable year 2014 in the amount of $14,205.00. Said amounts are less than that set forth in the notice of deficiency due to concessions by respondent.
Additionally, respondent's motion requested that the Court finds in its Order that there is an overpayment in income tax for the taxable year 2013 in the amount of $22,638.00, which amount was paid on October 29, 2019, December 27, 2019 and June 29, 2020 and for which amount a claim for refund could have been filed as of the January 17, 2020, date of the mailing of the notice of deficiency.
After due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed January 11, 2022, 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 petitioners for the taxable year 2013 in the amount of $17,362.00; and
That there is an overpayment in income tax for the taxable year 2013 in the amount of $22,638.00, for which amount a claim for refund could have been filed, under the provisions of I.R.C. §§ 6512(b)(3)(A), (B), and 6511(b)(2) as of the date of the mailing of the notice of deficiency and, as such, should be refunded to petitioners after any applicable offsets, including the tax deficiency for taxable year 2014 and any interest as stated herein; and.
That there is a deficiency in income tax due from petitioners for the taxable year 2014 in the amount of $14,205.00; and
That interest will accrue and be assessed as provided by law on the deficiencies due from petitioners.