Opinion
27235-22S
05-30-2024
LISA A. HICKS CLARK & DAVID J. CLARK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Jennifer E. Siegel Special Trial Judge
Upon due consideration of the record of this case and for cause, it is
ORDERED that the Court's Order to Show Cause served May 7, 2024, is hereby made absolute. It is further
ORDERED that so much of this case as pertains to David J. Clark, deceased, is dismissed for lack of prosecution. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Prosecution, filed May 13, 2024, is denied as moot. It is further
ORDERED that respondent's Motion for Entry of Decision, filed April 15, 2024, as supplemented April 24, 2024, 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 2020, and that there is no penalty due from petitioners for that year under the provisions of I.R.C. §6662(a).