Opinion
9267-21S
03-09-2023
KEKOA K. CHRISTIAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Kathleen Kerrigan Chief Judge.
Respondent on February 17, 2022, filed in the above-docketed case a Motion To Dismiss for Lack of Prosecution as to petitioner Kekoa K. Christian, in which the respondent moved the Court to enter a decision with respect to petitioner in the amount and for the year set forth therein, i.e., 2019. Respondent advised in the motion, and attached supporting documentation, that petitioner had died after the filing of the petition in this case, that Marie Wilson had been appointed Special Administrator for the Estate of Kekoa K. Christian, Deceased, by the Wisconsin Circuit Court for Dane County, that there were no ascertainable heirs at law, and that Marie Wilson had no objection to the granting of the motion. By Order served September 15, 2022, the Court additionally afforded Marie Wilson an opportunity to file an objection to the motion, if any, but nothing further has been received.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Prosecution filed February 17, 2022, is granted in that this case is dismissed for lack of prosecution. It is further
ORDERED and DECIDED that there is a deficiency in income tax in the amount of $6,036.00 and a penalty under section 6662(a) of the Internal Revenue Code in the amount of $594.60 due from petitioner for the taxable year 2019.