Opinion
7646-21S
10-26-2021
Duane D. Carey & Anita L. Carey Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL AND DECISION
Maurice B. Foley Chief Judge
Respondent on September 17, 2021, filed in the above-docketed case a Motion To Dismiss for Lack of Prosecution as to petitioner Duane D. Carey, in which the respondent moves the Court to enter a decision with respect to Duane D. Carey in the amount and for the year set forth therein, i.e., 2017. On October 15, 2021, petitioner Anita L. Carey and counsel for respondent filed a Stipulation of Settled issues agreeing to an overpayment in tax for Mrs. Carey for 2017 which is identical to the amount requested for decision with respect to petitioner Duane D. Carey. Respondent advises in the motion, and attaches supporting documentation, that petitioner Duane D. Cary died after the filing of the petition in this case and that no fiduciary has been authorized to act on behalf of his estate. The motion further sets forth the names and addresses of the heirs at law and informs the Court that neither the surviving spouse Anita L. Carey nor the surviving issue object to the granting of the motion to dismiss as to petitioner Duane D. Carey. The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution filed September 17, 2021, is granted in that this case is dismissed for lack of prosecution as to Duane D. Carey. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve a copy of this Order of Dismissal and Decision upon petitioner Duane D. Carey's heirs at law as set forth at page 2 of respondent's motion to dismiss. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from petitioners for the taxable year 2017 and that there is an overpayment in the amount of $5,298.04 which amount was paid after the mailing of the notice of deficiency.