Opinion
13070-22S
03-28-2023
WILENE CALHOUN, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
James S. Halpern Judge
Respondent determined a deficiency of $13,643 in the 2018 Federal income tax of Wilene Calhoun, deceased, along with additions to tax. We received a petition signed by Ms. Calhoun's daughter, Denise Calhoun, the only surviving heir. Respondent has moved to dismiss for failure to prosecute (motion). In the motion, he recites that he has reached an agreed settlement with Ms. Denise Calhoun in the amount of a $13,643 deficiency and no additions to tax, the amount of $13,643 having been paid to respondent. Ms. Denise Calhoun having not shown that she is a proper party to maintain this action in the Tax Court, we will deny the motion and dismiss this case for lack of jurisdiction. It is therefore, ORDERED that the motion is denied. It is further
ORDERED that this case is dismissed for lack of jurisdiction.