Opinion
19877-22
07-31-2023
JAMES R. CALHAN, DECEASED Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Courtney D. Jones Judge
On July 28, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution. Respondent attached the death certificate for petitioner James R. Calhan, reflecting his death on February 23, 2023. Among other things, respondent advises that Mr. Calhan's only ascertainable heir at law is his brother, Leo Calhan. Respondent also advises that petitioner died without a will, and no estate will be probated. Rather, petitioner's assets were distributed to a niece via a trust arrangement and to petitioner's brother, Leo Calhan, via payable-on-death accounts. Moreover, no representative or fiduciary is currently authorized to act on behalf of petitioner's estate.
Further, respondent concedes the income adjustments in the notice of deficiency for the tax year at issue in this case. Thus, respondent requests that the Court issue an order finding that there is no deficiency or penalties due for tax year 2019. Upon due consideration and for cause, 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 no deficiency in tax, additions to tax, or penalties due from petitioner James R. Calhan, Deceased, for tax year 2019. It is further
ORDERED that, in addition to regular service upon the parties, the Clerk of the Court shall serve a copy of this Order of Dismissal and Decision and a copy of respondent's Motion to Dismiss for Lack of Prosecution on Leo Calhan at the address provided in respondent's Status Report (Doc. 16).