Opinion
14356-20
12-29-2021
Brenda S. Brown Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Maurice B. Foley Chief Judge
The petition to commence this case was filed on behalf of petitioner by petitioner's daughter, Lisa Lanier, on December 8, 2020. The petition states that petitioner died before the petition was filed.
On April 5, 2021, Lisa Lanier and respondent filed a status report concerning the then-current status of this case. In their report Ms. Lanier and respondent indicated that: (1) Ms. Lanier is decedent Brenda S. Brown's daughter; (2) Ms. Lanier (an attorney) served as administrator for decedent's estate, and that estate has now been closed for some time; (3) Ms. Lanier does not wish to continue to prosecute this Tax Court case on behalf of decedent or decedent's estate; and (4) Ms. Lanier also has paid the proposed deficiency for taxable year 2017 which respondent asserted against decedent in the deficiency notice on which this case is based.
On April 16, 2021, respondent filed a motion to dismiss for lack of prosecution. Although the Court provided Ms. Lanier an opportunity to file an objection, if any, to respondent's motion, no objection has been filed.
Upon due consideration, it is
ORDERED that respondent's motion to dismiss for lack of prosecution 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 petitioner for the taxable year 2017 in the amount of $3,603.00.