Opinion
20117-21
08-25-2022
JAMES CHEN, DECEASED, & ALICE CHEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Joseph Robert Goeke Judge
This case is calendared for trial on the Court's September 26, 2022, Seattle, Washington Trial Session.
On August 19, 2022, respondent filed a Motion for Entry of Decision and a Motion to Dismiss for Lack of Prosecution as to James Chen. In the motion to dismiss, respondent moved the Court to dismiss the case to petitioner James Chen and find in its order that there is no deficiency and no I.R.C. section 6662 penalty due from petitioner James Chen for the taxable year 2018.
On August 19, 2022, petitioner Alice Chen and respondent filed a Stipulation of Settled Issues in which they agree that "there is no deficiency and no penalty due from petitioner for the tax year 2018."
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution as to James Chen is granted and this case is dismissed for lack of prosecution as to James Chen. It is further
ORDERED that respondent's Motion for Entry of Decision is granted. It is further
ORDERED and DECIDED that there is no deficiency in income tax due from, nor overpayment due to, petitioners for the taxable year 2018; and
That there is no penalty due from petitioners for the taxable year 2018 under the provisions of I.R.C. section 6662(a).