Opinion
33802-21
08-30-2022
KAREN L. CHASE, DECEASED, & JOHN F. CHASE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Ronald L. Buch, Judge.
This case is calendared for trial at the Court's October 17, 2022, San Francisco trial session. On July 29, 2022, the Commissioner filed a Motion to Dismiss for Lack of Prosecution as to Karen L. Chase and to change caption. On October 3, 2022, the Court amended the caption of this case to reflect that Karen L. Chase is deceased. On August 26, 2022, the Commissioner filed a status report informing the Court that an agreement with John F. Chase had been reached and attaching a decision signed by the parties. The caption of the case on the decision does not reflect that Ms. Chase is deceased. To reflect the agreement reached by the parties, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Prosecution as to Karen L. Chase, Deceased is granted. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioners for the taxable year 2018 in the amount of $294.00; and that there is no penalty due from petitioners for the taxable year 2018, under the provisions of I.R.C. § 6662(a).