Opinion
14454-23
08-12-2024
BAIDYA CHATTERJEE, DECEASED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge
On June 21, 2024, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Prosecution as to Baidya Chatterjee, in which respondent moved the Court to enter a decision with respect to Baidya Chatterjee, Deceased, in the amounts and for the year set forth therein, i.e., 2021. Respondent advised in the motion that petitioner Baidya Chatterjee had died after the filing of the petition in this case and that no fiduciary has been appointed to act on behalf of Baidya Chatterjee or his estate. The motion also set forth the name and address of the heir at law of petitioner Baidya Chatterjee, his son Tirojib Chatterjee.
On June 24, 2024, the Court directed Tirojib Chatterjee to file an objection, if any, to respondent's motion to dismiss. To date, no response to the Court's Order has been received.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution, filed June 21, 2024, is granted. It is further
ORDERED that the Clerk of the Court shall, in addition to the regular service upon the parties, serve a copy of this Order of Dismissal and Decision upon Tirojib Chatterjee at his address set forth in paragraph three of respondent's Motion to Dismiss for Lack of Prosecution, filed June 21, 2024. It is further
ORDERED and DECIDED that there is a deficiency in income tax due from petitioner for the taxable year 2021 in the amount of $11,457.00.
ORDERED and DECIDED that there is no penalty under I.R.C. section 6662 due from petitioner for the taxable year 2021.