Opinion
5386-20
12-13-2023
GEORGE P. BROWN & RUTH HUNT-BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL
Albert G. Lauber Judge
This case is one of about 20 similar cases involving the effect of a closing agreement on the availability of the foreign earned income exclusion for income derived from services performed on a U.S. military base in Australia. On October 25, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute as to petitioner Ruth Hunt-Brown. He represents that in September 2023 his counsel received multiple emails in which Ms. Hunt-Brown stated a desire to discontinue her involvement with the case. By Order served October 30, 2023, we directed Ms. Hunt-Brown to file a response to the Motion to Dismiss by November 29, 2023. We advised her that, if she failed to respond, we would likely grant the Motion to Dismiss insofar as it concerns her Federal income tax liabilities for 2016 and 2018. She did not file a response to the Motion to Dismiss by our November 29 deadline or subsequently. Respondent represents that petitioner George P. Brown does not object to the granting of the Motion to Dismiss as to Ms. Hunt-Brown.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed October 25, 2023, is granted, and this case is dismissed as to petitioner Ruth Hunt-Brown. It is further
ORDERED that the caption of this case is amended to read: "George P. Brown, Petitioner v. Commissioner of Internal Revenue, Respondent." It is further
ORDERED that respondent shall file, on or before March 6, 2024, a status report detailing the then-present status of the case.